Located in Sulu Sea, Tubbataha Reef is a well known atoll coral reef and it is a marine sanctuary that is protected as Tubbataha Reef National Marine Park. It is declared as a World Heritage Site by the UNESCO and it is under technical supervision by the Palawan Council for Sustainable Development.

There are numerous species that can be found in the reef and many of them are already endangered. Among the animal species that can be seen in the area are the manta rays, lionfish, pawikan or tortoise, clownfish and sharks. It is regarded as the best dive site in the Philippines. Vibrant corals cover more than two-thirds of the whole area and the waters around the reef are the places for refuge for many marine lives.
The place is also famous as a bird sanctuary. There is a lighthouse islet found at the southern tip of the South Atoll which supports a big number of seabirds that nest in the area. There are a lot of masked red-foot boobies, terns and frigate birds that rest in the area during their annual migrations.