Similar to Sahaung, Batu Goso also has spectacular pinnacles with a depth of 35 meters. The vibrant colors of soft corals covered the pinnacles as they descended to the sea floor. The reef drop in Batu Goso is steeper than the one in Sahaung.

Among the hard corals in different sizes and shapes, there is a vertical shape wide enough to delve into at a depth of 30 meters. Whitetip, blacktip sharks, groupers, tuna, and barracudas are commonly seen in the area. Gastropod mollusks are abundant here, especially Spanish dancers, Moray eels, scorpionfish, sweetlips, red-toothed triggerfish, and batfish.