Follow the slope down at the bottom of Sinanfigang Wall, to a giant rock at 45 meters. The name "Turtle Rock" comes from the shape of a rock at the surface the dive guides use to find the spot, it's not a notion of what to find on the dive site.
However, Turtle Rock is a great dive site for divers with deep diver training. The rock is healty with marine life, such as gorgonian fans and whip corals. Sweetlips are are common here, as are unusual nudibranchs and emperor angelfish. It's also the place to be lucky and spot a thresher shark.
This dive site is best dived on flood tide, and because of the short bottom time, it's recommended to follow the slope back up to Sinandigang Walls and finish shallow, to make a nice, long and relaxed dive.