Located in the south of the village of Concepcion on Busuanga Island edging at the pearl farm of the Lusteveco Company. The wreck is not visible any more above sea level. The 168m (551ft) long Japanese 10.045t auxiliary tanker Taiei Maru was sunk in 1944 by American planes. It lies almost straight at the bottom of the sea. The bow broke off and lies in 26m (85ft). The main deck is in 16m (52ft). The Taiei Maru suits best for wreck diving and offers a lot: beautiful corals, especially big lettuce corals, sponges and shoals of fish, e.g. fusiliers, snappers and bat fish. In addition to those also the ubiguitous red lion fish and scorpion fish. The general conditions are calm , but sometimes extreme currents. Beginners should check the tidal tables and enter the wreck, only in company of a diving instructor. Use the guiding rope on descent. On ascent make a stop for safety. Visual Range 10m (33ft) to 20m (66ft).