In the Andaman Sea, Richelieu Rock and Elephant Head Rock made the cut, while in the Gulf, Japanese Garden at Koh Nang Yuan was listed.
Into the deep: World
Into the deep: World
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Makes you wonder if whoever compiled this list has actually ever been to Koh Tao or the Gulf.
Big thanks to the experts from divezone.net, scubatravel.co.uk, worlddivingreview.com and dive.is for their assistance.