I think the Indo-Pacific seas are pretty much the definitive "best"
diving, from the point of view of marine life.    Philippines,
Indonesia and Malaysia stand out - Sipadan is quite well known, but
Tuba Taha is pretty spectacular as well.  And there are hordes of
little islands, all waiting to be explored.

I'm taking my first "dive vacation" in 3 years next year - going to
check out some new places in the Philippines.  

Vandit

Well last I read they voted for PNG. (Just north of OZ)

We have the best and safest diving you will ever find. Anywhere!!!!
There are still schools of 50KG yellow fin tuna cruising along the
coral reef faces.
Lobster are fairly common (me likim kindam saltwara).
War wrecks are everywhere, both ship and aircraft.
Water temp is too warm, leave the wetsuit behind.
I haven't done that much yet but The Islands (New Britain and New
Ireland) are said to be superb.
Madang make a good base too. Shore dives everywhere over coral.
I have hooked Marlin on the trip back from the dive site out from Lae.
Deep water next to a reef makes for plentiful sea life, we have that in
abundance.
In Lae for K400 (US$150 bring all your own gear) you can hire a 22 foot
banana boat and driver for the day and 4 people can dive to your hearts
content. Bring a good hand line and a lure, the trip out often goes
through schools of tuna surface feeding. There are charter boats that
will cater to larger groups with aircon and all gear supplied and can
offer extended trips.
If you're in Lae for a Tuesday or Friday night at the Yachtie they have
a Flintstone size steak and salad for K25 (US$7)

It's why diving is safer than anywhere else that is the worry.
Here it is safer to be at a depth of 25m than walk down the street in
any of the 3 largest cities. Take away food is Russian roulette (Hotels
and reputable clubs are fine). Public transport resembles survivors of
a Coaster bus demolition derby. Highway robbery involves automatic
weapons, did I mention the Olympic sized potholes etc...

Brad
6° 43.5816' S 146° 59.3097' E