This is, without doubt, the most famous site in the area. Situated a 40 min 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.
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.
Around the tanks and on the drop-off you can expect to see wrasses, dorados, Spanish mackerel, king barracuda and leopard rays. Whitetip sharks are common and if you're really lucky you may come across a whale shark.
It should be emphasised that the drop-off descends to some 250m and currents can carry the unwary towards it. This dive should only be untaken by the experienced and a knowledgable guide employed. This is not an easy dive.