Located 40 km (25 miles) north of Ko Pha Ngan, “turtle island” is the smallest and prettiest of the islands in the Samui archipelago that offer visitors accommodations.

Ko Tao’s major attraction is its superb offshore diving. Excellent visibility, a wide range of diving sites, and a rich variety of coral and marine life make for some of the most rewarding diving in the country. The main dive sites are Green Rock, Chumphon Pinnacle, and Southwest Pinnacle. Many sites are suitable for beginners thanks to the shallow inshore bays and clear waters. In May water visibility can approach 40 m (130 ft), which is often claimed to be the maximum possible. The island has about ten dive companies that operate all year round, although the main season is from December to April.

The island itself is rugged, with dense forest inland, quiet coves along the east coast, and a fine sweep of sandy beach on the west side. Plenty of simple bungalow accommodation is available, although it can be difficult to find a room in tourist season.

Just to the northwest of Ko Tao lie three immensely scenic islands known collectively as Ko Nang Yuan . Linked by sandbars and surrounded by coral, these are a delightful place to linger for a few days.