Yes. The Tubbataha reef is an atoll coral reef exactly located in Palwan. The UNESCO has declared it as the most popular and the most attractive World Heritage Site in the whole Philippines. The word tubbataha means" a long reef exposed during low tide". The Tubbataha reef has become ht emost attractive and popular site for divers because of its Beautiful and splendid coral walls. The reef is not only a marine sanctuary but also a bird sanctuary.
