In a significant development for marine conservation, Okaloosa County, Florida, has announced plans to sink the SS United States, a historic ocean liner, to form the world's largest artificial reef. Scheduled for early 2026, the sinking will take place approximately 22 nautical miles southwest of Destin and 32 nautical miles southeast of Pensacola. The nearly 1,000-foot vessel, known for breaking the trans-Atlantic speed record during its maiden voyage in 1952, underwent extensive cleaning in Alabama to remove hazardous materials before its final resting place is determined. The initiative, costing $10.1 million, is aimed at enhancing local tourism and marine life habitats. Tourism officials in Pensacola are contributing $1.5 million towards this project, while the Coastal Conservation Association Florida is providing an additional $500,000, marking the highest donation in the organization's history. These funds will finance not only the transformation of the vessel into an artificial reef but also a multi-year marketing campaign to promote the site and an onshore museum dedicated to the ship's storied history. Once submerged, the SS United States will rest at a depth of 180 feet, with top decks at about 60 feet from the surface, making it an appealing destination for both novice and skilled divers. The artificial reef will be set near other local dive sites, including the USS Oriskany, which was sunk in 2006. With over 500 artificial reefs already in their waters, this addition is expected to bolster Okaloosa County's status as a premier diving spot and contribute to marine biodiversity. Despite opposition from preservationists who have called for the ship's restoration instead of sinking, Okaloosa County officials argue that failing to proceed with the project would mean the end of the vessel’s existence in any form, likely leading to scrapping. The decision reflects a shift towards utilizing historical vessels and structures to support environmental sustainability initiatives.