Tubbataha is located in the Sulu Sea, 98 nautical miles (181 km) southeast of Puerto Princesa City in the Palawan Province. The reef is made up of two coral atolls divided by an eight-kilometer (5 miles) wide channel. The South Atoll, the smaller of the two is five kilometers in length and three kilometers in width; while the North Atoll, the larger of the two is 16 kilometers (10 miles) long and five kilometers (3 miles) wide.(Knipp 22) Each reef has a single small islet that protrudes from the water. The atolls are separated by a deep channel 8 km (5 miles) wide.
Tubbataha has become a popular site for seasoned sports divers because of its coral "walls" where the shallow coral reef abruptly ends giving way to great depths. These "walls" are not only wonderful diving spots but they are also wonderful habitats for many colonies of fish. There are giant jacks, hammerhead sharks, barracudas, manta rays, palm-sized Moorish idols, parrot fishes, and moral eels living in the sanctuary. Tubbataha is even home to the hawksbill sea turtles (Eretmochelys imbricata) which are endangered species.
There are no permanent inhabitants of the islets or reefs. Fishermen visit the area seasonally, establishing shelters on the islets. The park is visited by tourists, particularly divers. Trips to Tubbattaha from mid-March to mid-June are all vessel-based; the park is about twelve hours by boat from Puerto Princesa City. Tubbataha is considered as the best dive site in the Philippines and the diving dedicated ships that operate during the "Tubbataha Season" are usually booked years in advance especially during the Asian holidays of Easter and "Golden Week".