Caluwayan Palm Island Resort & Restaurant is located in Barangay Caluwayan, Marabut, Samar was opened on November 2005.Caluwayan Palm Island Resort & Restaurant is an ideal eco-tourism oriented resort designed to fit as a perfect alternative place of relaxation in Marabut, Western Samar, being surrounded by a breathtaking view of towering rock islands and islets with secluded coves and coral gardens, truly a paradise for scuba diving, snorkeling, sea kayaking, sailing, swimming, sun-bathing or simply lazing on the beach enjoying the view of the beautiful seascape of the bay.The resort offers possibilities for island hopping, rock climbing, other aqua-sports activities and sightseeing.To accommodate the guests who want to have an overnight stay, the resort has two open cottages and four beach villas to choose, at different prices according to the level of standard of accommodation.To meet the increasing demand of tourists, the Caluwayan Palm Island Resort & Restaurant plans to expand. this includes the construction of a function hall with apartments for seminars & conferences, and water bungalows.