Secret Garden is quickly becoming the top dive site in northern Taiwan. It is the only marine protected area in the north, and actively protected due to the ocean institute being located yards away.
This means in the short 3 years that the area has been protected sea life has flourished. The sheer number and variety of fish and sea life found within the protected area is quite stunning in comparison to other sites.
Add to that some nice coral features including a number of walls make it a great site to dive.