Dive boat, Sam's Tours, Palau, by Jean-Berard Carillet Lonely Planet

One of Palau's largest (and busiest) operations, Sam's Tours has an excellent reputation for service and a range of diving activities, including two-dive day trips, introductory dives and courses. Diving-gear hire is US$50 per day. There are also snorkelling tours (US$115), guided kayaking trips (from US$115), land tours of Babeldaob, and Peleliu and hiking trips.