The Tubbataha Reefs Natural Park is a protected area of the Philippines located in the middle of Sulu Sea. The marine and bird sanctuary consists of two huge atolls (named the North Atoll and South Atoll) and the smaller Jessie Beazley Reef covering a total area of 97,030 hectares (239,800 acres; 374.6 sq mi).

In December 1993, the UNESCO declared the Tubbataha Reefs National Park as a World Heritage Site as a unique example of an atoll reef with a very high density of marine species; the North Islet serving as a nesting site for birds and marine turtles. The site is an excellent example of a pristine coral reef with a spectacular 100-m perpendicular wall, extensive lagoons and two coral islands. In 2008, the reef was nominated at the New 7 Wonders of Nature.