New Drop-Off has been touted as one of Palau's most stunning dives and, while that may be a bit generous, it is full of action. Here the reef plunges into an incredible abyss along a steep slope decorated with a profusion of large gorgonians and colourful soft corals. Grey and whitetip sharks like to patrol the reef, and since the current here can be swift, tuna and barracuda schools swoop in with the tide movement.

Eagle rays, sea turtles, snappers and Napoleon wrasses are also frequently observed in the area. Finish the dive on the plateau, which is alive with small tropicals.