Carved out of the landscape by tides wind and rain, the huge offshore sentinel rock of Tanah Lot is the site of a picturesque sea temple. There is a bridge connecting the mainland and below the Water line there are reputed to be large caves, the guardians of the temple. Situated near the town of Kediri, Tanah Lot is unquestionably the most famous temple in Bali. Consisting of two seven tiered and three tiered shrines and two pavilions, the temple is set attop an outcrop of rock jutting into the sea, and is accessible only during low tide. According to legend, as the famous priest Nirartha breathed his last; he suggested to the locals that the tiny island would be an excellent place to build a temple. "Tanah" means earth, and "Lot" means sea. The temple therefore symbolized the meeting point of natural and cosmic elements.

As a place for viewing spectacular sunsets in Asia, Tanah Lot has few equals. Every day at dusk tourists flood the area to witness the wonderful silhouette of the temple against the glowing horizon. The best view is from the cliff overlooking the temple.