Tubbataha Reefs Natural Park is a UNESCO World Heritage Site located in the Sulu Sea, Philippines. It covers approximately 97,030 hectares and consists of two atolls and a large reef system. The park is known for its rich biodiversity, including over 600 species of fish, 360 species of coral, and various marine mammals and birds. Established in 1988, Tubbataha is a protected area that plays a crucial role in marine conservation. It is accessible only by liveaboard boats and is a popular destination for divers due to its clear waters and vibrant marine life. The park is also vital for scientific research and environmental education.