A spectacular dive site to the east of Lady Elliot. The dive begins with a descent over a ledge that is a veritable paradise of hard and soft corals, and a great viewing platform fr Cod and Batfish. Then there is the descent to the base of the wall where two 1 metre wide swim throughs give this site its name. Other great ways to access the Tubes is by drifting from either the Blowhole or Hiro\'s Cave, depending on the currents.