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All the good dive sites are close to Ko Tao but if you want to stay on Ko Samui you can easily book a day trip from Samui and they'll take you to the Ko Tao sites (more expensive than from Ko Tao). Sail Rock is considered the best dive site in the Gulf of Thailand. But talk to the guys on site to give you more advice.


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Haven't been there myself, but drawing from Wikitravel's Ko Samui guide and my copy of LP: Thailand's Islands & Beaches (published July 2010), here's some information: Wikitravel: The usual panoply of watersports are available, including plenty of dive shops, but most diving is done either in the nearby Ang Thong Marine National Park or Ko Tao ...



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