LYCOS RETRIEVER 
Palau: Dives
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Palau is one of the most extraordinary dive destinations on this planet. Palau's fringing coral reefs provide home to more than 1,500 species of fish and 700 species of corals and sea anemones. Below the surface, divers & snorkellers are treated to a paradise of fabulous walls, blue holes, breathtaking reefs, crystal caves and WWII wrecks.
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Palau offers a number of guest house style boutique accommodation. Some are close to or within Koror, some are not. These are available for international bookings via dive shops that offer holiday packages (such as Sam's Tours[6]). Prices range from US$50 a night upward.
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Fish 'n Fins, the pioneer dive shop in Palau, offers a variety of activities: diving, snorkeling, hiking and canoeing. It offers a flexible itinerary and personalized service, as well as amenities on the dive boats, including toilet, shower and oxygen. Tova and Navot Bornovski are available every day to greet their guests and assure personal service.
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Although not a dive, Jellyfish Lake is a must-do while on a visit to Palau. Millions of years ago, jellyfish were trapped in this lake after a submerged reef rose from the sea, creating a landlocked saltwater lake. In this lake, the jellyfish have adapted to the new conditions by losing their sting. During the day the jellyfish follow the sun and stay at the surface. At night the jellyfish swim to a lower depth. A hike through the forest will bring you to this briny pond where you can snorkel into the sea of jellyfish.
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ANOTHER GREAT OPTION......Peleliu is on the southern tip of Palau and is minutes away from the really great divesites. Located on Peleliu is a hotel that recently opened up that is a delight to stay in. However, if you like night life FORGET IT. It's right on the beach, has natural-style bungalows cooled by ceiling fans and great food. Your only worries are determining what color the sunset will be each evening and which book to take along!
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Siaes Tunnel: An extraordinary deep dive on the west side of the Palau, close to the Ulong Channel. The dive begins on a sheer wall with the opening of the tunnel starting at 70' (23m). You enter through an opening, which is about 50' (16m) across and 20' (6m) high, and swim through the tunnel, which parallels the wall for 150'(50m). The inside of the tunnel is a large cavern with a ceiling at 80-90' (27-30m) and the floor at 120-130' (38-40m) . Halfway through the tunnel is a "Window" in the wall that looks out onto the deep blue. You exit through a large opening on the wall at 80' (27m). Stingrays, turtles, schools of jacks, and sharks can be seen in and around the tunnel.
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