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100' tall reef - prettiest coral reef I have ever seen

Alright - if I am ever in Panama, I will find it and explore it.

It is a tough destination. It is Panama's ecological preserve. You catch a flight to Bocas del Toro. Find someone with a boat to take you to Escudo with your gear. Escudo Island has a couple hundred mini islands - one looks like a dragon (much better than Cabo). The reef is beyond what you have seen...just a bitch to get to and experience.