The Tubbataha Reef Marine Park is 33,200 ha of reef ecosystem was declared a marine sanctuary in 1988 and designated as a World Heritage Site of the United Nations Educational, Scientific and Cultural Organization (UNESCO) in 1994. Situated in the middle of central Sulu Sea, with 98 nautical miles of southeast Puerto Princesa of Palawan, this marine park is consists of two large shallow reef platforms casing a sandy lagoon and vertical reef walls extending to 50 feet. It has two atolls, namely the: North reefs, a 4-5 km wide large oblong shaped shallow reef platform completely covers a sandy lagoon; and the South reef a small shallow reef platform casing a sandy lagoon. This marine park is one of the well known tourist destination in the country. It is considered to be the best diving site because of its underwater visibility that can exceed 30 m seascape and its underwater caves teem with marine life. The area comprises of 46 coral genera, and 279 species of fish, 6 species of sharks and 2 species of dolphins. There are also species of algae and sea grasses found in the area. Tourism plays a major role in keeping the Tubbataha Reef Marine Park. It provides awareness on reef’s conservation as well as income need to run the park. A strong implementation of policy will lessen the threat of destruction of the natural resources of the marine sanctuary.