The Sulu Sea is a large sea in the southwestern area of the Philippines. It is separated from the South China Sea in the northwest by Palawan, and from the Celebes Sea in the southeast by the Sulu Archipelago. Borneo is found to the southwest and Visayas to the northeast.

Sulu Sea contains a number of islands. The Cuyo Islands and Cagayan Sulu are part of the province of Palawan while Cagayan de Tawi-Tawi and the Turtle Islands are part of the province of Tawi-Tawi. Sulu Sea is also where the Tubbataha Reef National Marine Park , one of the World Heritage Sites is located.