The Sulu Sea is a body of water in the southwestern area of the Philippines, separated from the South China Sea in the northwest by Palawan and from the Celebes Sea in the southeast by the Sulu Archipelago. Borneo is found to the southwest and Visayas to the northeast.
The Sulu Sea contains a number of islands. The Cuyo Islands and the Cagayan Islands are part of the province of Palawan whereas Mapun and the Turtle Islands are part of the province of Tawi-Tawi. Sulu Sea is also where the Tubbataha Reef National Marine Park, one of the World Heritage Sites is located.
The Panay Gulf is an extension of the Sulu Sea. Straits out of the Sulu Sea include the Iloilo Strait, the Guimaras Strait, and the Basilan Strait.