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AC Resort Koh Tao: As a resort AC has lots to offer over other Koh Tao establishments. Where would scuba diving be with out a beautiful resort to relax in after a good day of diving? AC Resort, the resort for Phoenix Divers, is situated right on Sairee Beach. Established 15 years ago, the resort is regarded as one of the most sought after dive resorts as it has something to offer all travelers.