The Siaes Tunnel is another extraordinary dive site on Palau, this site is situated close to Ulong Channel on the west coast. Due to its depth, it is considered an advanced dive site and time inside is therefore limited around 12 minutes.

The opening to the tunnel starts on a sheer wall at 23m and stretches inside for 50m, with a height of 6m and a width of 16m. The inside is an enormous cavern ranging in depth from 30-40m. White tip sharks can often been seen resting at the bottom.

• Min Dives: 9
• Dive Type: Boat Dive
• Diver Level: Advanced Open Water Diver
• Max Depth: 40m

This site is situated on the west coast of Palau, close to Siaes Tunnel. The entrance is covered with coral gardens and the channel itself stretches some 500m - at an average width of 33m - to the lagoon. There is a sandy bottom at the entrance where shark gather together to feed on the fish that are swept inside.
The bottom varies in depth from between 10-15m and is clear of coral, but the sides are festooned with soft coral and sea fans. Divers will be able to see a vast array of plate coral that houses squirrelfish, glasseyes and soldier fish.

• Min Dives: 4
• Dive Type: Boat Dive
• Diver Level: Open Water Diver
• Max Depth: 15m

The blue hole is a fascinating site. From the shallow reef, divers can enter from any of four openings and descend into an enormous underwater cavern. When the light is right, the feeling inside is of being in a submerged cathedral.

The bottom drops to 35m and divers will discover a good variety of sea fans and whip and cup corals. The fish life is also diverse and larger pelagics, including barracuda, tuna and jacks can be encountered along with grey and white tip reef sharks.

• Min Dives: 9
• Dive Type: Boat Dive
• Diver Level: Advanced Open Water Diver
• Max Depth: 35m

The Blue Corner is one of the most famous dive sites around Palau and it’s also the one that everyone wants to visit. Depths and currents here can change in seconds, therefore at times this dive site will not make it suitable for beginners. Divers can expect to encounter plenty of white tip and grey reef sharks, barracuda, jacks, rays, tuna, snapper, wrasse and bass. A myriad of smaller reef fish inhabit the area as well.

• Min Dives: 9
• Dive Type: Boat Dive
• Diver Level: Advanced Open Water Diver
• Max Depth: 30m

This site is located near Anguar Island at the most southerly part of Palau. At its shallowest, this reef lies in 10m of water, with walls that drop off steeply to the depths. Because of the ever-present currents, there is actually very little coral life at the top; however the walls are covered in sea fans, sea whips and hard and soft corals. Fish life is profuse here and it is a great site to see grey reef sharks.

• Min Dives: 9
• Dive Type: Boat Dive
• Diver Level: Advanced Open Water Diver
• Max Depth: 45m

This is a man-made channel that was blasted out by German miners, in the early 1900s. There is a sandy bottom at 17m that slopes away steeply to the depths. The bottom has some large coral formations. The biggest attraction here is the large number of manta rays divers are likely to see. Grey reef sharks are also often encountered, again taking advantage of the cleaning wrasse. Other attractions are barracuda, lionfish, snappers and triggerfish.

• Min Dives: 4
• Dive Type: Boat Dive
• Diver Level: Open Water Diver
• Max Depth: 17m

The Jelly Fish Lake is situated on Eil Malk Island. This is a saltwater lake was created millions of years ago.
At that time, jellyfish were trapped in it and have now evolved to the point where they have no need to sting as there are no predators in this lake. There are probably at least two million of these creatures there now and snorkelling among them is definitely a strange and unnerving experience, until you realise that they can do you no harm.

• Min Dives: 9
• Dive Type: Boat Dive
• Diver Level: Advanced Open Water Diver
• Max Depth: 25m

This is a new dive site; the upper zone is loaded with large anemones and very colourful clownfish. Several schools of bluelined snapper cruise along the top of the wall and every now and then a school of yellow backed fuseliers sweep past the divers.

This wall is home to a pair of clown triggerfish that display a wild colour pattern. There is also a pair of rare blue face angelfish, one of the most elegant members of the angelfish family.

• Min Dives: 9
• Dive Type: Boat Dive
• Diver Level: Advanced Open Water Diver
• Max Depth: 39m

The Big Drop-off is also known as Ngemelis Wall, it got its name because the wall begins in a couple of feet of water (1m) and drops off to 2000 feet (600m). This site has some of the most beautiful soft corals and sea fans that Palau has to offer, as well as many small reef fish, including the unusual square spot anthias and thousands of pyramid butterfly fishes. There are also some turtles, beautiful anemones, clown fish, and the white tip reef sharks.

• Min Dives: 9
• Dive Type: Boat Dive
• Diver Level: Advanced Open Water Diver
• Max Depth: 600m

This dive is located on the south of Turtle Cove, off the island of Ngedebus just north of Peleliu. The site is really two sites in one - Ngedebus Coral Garden and Ngedebus Wall. At Ngedebus Wall, divers can take in the action with the grey reef sharks. On the way to the corner divers can see the rare blue girdled angel fish, square spot anthius, napoleon wrasse, pyramid butterfly fishand, the occasional turtle, and sometimes a leopard shark. The wall itself has many large soft corals and gigantic gorgonian sea fans. Coral Garden follows a nice gentle and has the appearance of a garden. It's a great place to find rays, both the Sting Ray and the Ornate Eagle Ray.

• Min Dives: 4
• Dive Type: Boat Dive
• Diver Level: Open Water Diver
• Max Depth: 18m

The cave consists of three air filled chambers in a straight line, with a single entrance and exit. The deepest part of the dive is 30 feet (10m). Each chamber is spectacular in its own way; divers will see magnificently coloured flowstones and crystalline stalactites in each of them, as well as some dipping below the surface of the water.

• Min Dives: 4
• Dive Type: Boat Dive
• Diver Level: Open Water Diver
• Max Depth: 18m

The turtle Cove is located North of Peleliu. This is a popular rest stop for Blue Corner divers. There is a shaded beach and good snorkelling at the cove and, after the proper surface interval, a blue hole/wall dive is very handy.

• Min Dives: 4
• Dive Type: Boat Dive
• Diver Level: Open Water Diver
• Max Depth: 15m

This beach was invaded on 15th September 1944 and Japanese bunkers can still be found here. Divers often still come across bullets, shells and other military remains left on the sandy sea floor. At this site, nurse sharks, turtles, scorpionfish, crocodilefish and plenty more marine life live.

• Min Dives: 4
• Dive Type: Boat Dive
• Diver Level: Open Water Diver
• Max Depth: 15m

The Iro Wreck is located at Urukthapel Bay and is perhaps the best-known and most popular shipwreck in Palau.

It is located just a short distance from Koror and is in an area that is normally protected from winds and roughs seas. It is basically shallow as wrecks go and is beautifully overgrown with many forms of sessile marine life. Its sister ship, the Sata lies close by, upside-down, deep, and basically not divable.

• Min Dives: 9
• Dive Type: Boat Dive
• Diver Level: Advanced Open Water Diver
• Max Depth: 30m

Located at Malakal Harbor, the Helmet Wreck is a sunken World War II Japanese Ship is the latest discovery in Palau. The ship has been untouched and unseen by humans since the war. The ship sits on a sloping bank with the stern in 50 feet of water and the bow in about 100 feet. It is a new ship, as an inspection of its engine room shows a triple expansion, single shaft steam engine. The ship may not have been in use at the time it went down and may not even be Japanese built, but rather a captured vessel.

• Min Dives: 9
• Dive Type: Boat Dive
• Diver Level: Advanced Open Water Diver
• Max Depth: 25m

Canyons and caverns cut through from the top of the reef. Before the reef reaches the corner it changes to a sheer wall. It is decorated with small coral heads and rock canyons. A large variety of colorful soft and hard corals are seen here. During descent look for White Tip Shark and Rays sleeping on the reef. The reef drop off and the corner are covered with carpets of yellow and green tubastrea corals. Large clouds of Pyramid Butterflyfish and Red tooth Triggerfish float in the current along the edges of the reef.

• Min Dives: 6
• Dive Type: Boat Dive
• Diver Level: Open Water Diver
• Max Depth: 40

This coral garden starts in just a few feet of water and during extreme low tide, the top of the reef will be exposed. The gentle coral slope drops down to 60 feet (20 meters) before it changes to a run off of broken coral and sand. Many deep canyons and swim-thrus cut this slope offering the diver lots of area to investigate. The reef hosts a large variety of marine life: including many types of tropical fish. Many species of Butterfly fish, Triggerfish, Angelfish and wrasses can be seen here. Two creatures that are often spotted here are the Crocodile Fish and Cuttlefish.

• Min Dives: 6
• Dive Type: Boat Dive
• Diver Level: Open Water Diver
• Max Depth: 40

Shark City reef consists of sheer vertical walls, moderate slopes and canyons. Many Gray Reef Sharks, schools of barracuda, snappers and Unicorn fish patrol the walls and corners of the reef. The plateau and the upper walls host large schools of silver barracuda and snappers. Spotted Eagle Rays and Napoleon Wrasse are often seen here as well. Large patches of healthy lettuce corals can be found on top of the plateau. The canyon, encountered on the South to North dive is rich with marine life. In recent years the canyon has been nicknamed Hammerhead Point due to numerous encounters with Great Hammerheads.

• Min Dives: 6
• Dive Type: Boat Dive
• Diver Level: Open Water Diver
• Max Depth: 40