Philippine Boracay Island Boracay Island is one of the top 50 most beautiful beaches in the world. The island is not big and is divided into three sections: S1, S2, and S3. The white sandy beach of S1 is perfect for sunset sailing, S3 is suitable for diving lessons, and S2 is the commercial center and ideal for finding delicious food. The cost of living in the Philippines is low, but the prices on Boracay Island are high. Seafood is too expensive, so I recommend the buffet at the Le Soleil de Boracay Hotel, where you can eat well for a relatively low price.