Koh Tao (turtle island) is located approximately 65 kilometers North of Koh Samui in the Gulf of Thailand. There are over 15 dives sites charted around Koh Tao and Koh Nang Yuan. Sites range from deep water pinnacles, to shallow coral gardens, to rocky points complete with swim-throughs sites.

Sail Rock is located between the islands of Koh Tao and Phangan. Although only 15 meters above the water, the structure extends 40 meters below the surface. The structure itself is pocked with small holes which are ideal homes for white-eyed and yellow margin moray eels, as well as large sea anemones. Sightings of reef sharks and manta rays are also common, as are large schools of tuna, jacks, trevally and barracudas. Whale sharks can be seen here occasionally.

Chumphon Pinnacle is considered one of the more challenging dive sites with occasionally strong currents and depths of 10-35 meters, this site consists of fascinating submerged pinnacles. Man-sized groupers (ปลาเก๋าขนาดใหญ่), including schools of barracuda, tuna and mackerel are commonly spotted. Whale sharks pay a seasonal visit here also.