Situated a 40-minute boat trip away from La Union, the reef is actually part of the shelf that marks the divide between The Lingayan Gulf and The South China Sea.

This is, without doubt, the most famous site in the area. The site may also be referred to as The Tanks as three WW2 M10 tanks were dropped off a barge at the end of the war and came to rest on a ledge part of the way down the drop-off at 39m. As a result, they have become home to a wide and diverse range of marine life.

Source:

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