The Towers is another lesser-documented Cocos site, described in Underwater Australasia's 'Destination Cocos (Keeling) Islands' feature. The article reports healthy coral covering every available space, with the same fish community as at Unicorn's Playground – parrotfish, angelfish, butterflyfish, surgeonfish, and dart and fire gobies. The name suggests coral towers or pinnacles rising from the bottom, a common structure on Cocos reefs, but no layout, GPS or depth details have been published, and the site does not appear on the official tourism listing.

Towers or bommies typically make for relaxed dives where divers circle each structure, looking at the coral and the fish sheltering around them, with sand between the towers where gobies and garden eels live. Given the description of coral 'covering all available space', the site is likely a good wide-angle and coral photography dive in clear water. Visibility around Cocos is typically 20–30 m.

The site presumably suits Open Water divers, but depth and current should be confirmed in the briefing. Ask Cocos Dive for it by name; operator site names change over time, and The Towers may now be known by another name or have been merged with a neighbouring site. As with every Cocos site, the lack of run-off, the low fishing pressure and the tiny number of divers mean coral cover is high and the reef fish are relaxed around divers, so a slow pace with frequent pauses reveals far more than covering distance.

Bring a torch to look under overhangs at the base of each tower, where squirrelfish, soldierfish and small morays often shelter.

Fly to West Island on the twice-weekly Virgin Australia service from Perth (usually routed via Christmas Island; allow 7–10 days on the islands to absorb weather and flight delays). Cocos Dive collects divers from West Island accommodation in the morning (pickup around 8 am, departure about 9 am) and runs its boats from West Island into the lagoon. The site's position is not published; it is visited only as part of a Cocos Dive day trip when the guide chooses it.

No shore access.

Cocos has two seasons. The south-east trades blow steadily from roughly April/May to October, often 15–25 knots, which chops up the lagoon and pushes swell onto the eastern and southern outer reefs; divers are then kept to sheltered sites. The doldrum season (November to March/April) brings lighter, variable winds, flatter seas and the widest choice of outer-reef sites, and is the best time to dive, though it is also the tropical cyclone season and squalls pass through.

The exposure of this site is not documented; Cocos Dive schedules it according to wind and tide.

Follow the guide's briefing. Likely a tour of coral towers: descend beside the structures, circle each at a comfortable depth, and finish with a safety stop on the shallowest part of the reef.

Cocos Dive (Dieter Gerhard, West Island, operating since 1990) is the only scuba operator on the islands and the only way to dive this site. It runs seasonal two-dive day trips with lunch and a surface interval on Direction Island, maximum 10 divers per trip; sites are chosen on the day according to wind, tide and diver experience. Trips book out well ahead and courses are currently suspended, so arrive certified.