Sam Pan Boak is a rock islet under the Mae Khong River. In the floods, it is covered by water and combining with the pressure of the whirlpool turns the rock islet into more than 3,000 shallow lakes or Sam Pan Boak. The word Boak in local dialect means shallow lake, which is the origin of the name. During the dry season, Sam Pan Boak appears like a hill in the middle of the Mae Khong River. Here is also a source of breeding seawater fish so there is an interesting tradition of fishing for the villagers between January and February at Pak Bong. The fishing practice here is different from other places because the anglers use a big swing to catch fish that swim upstream.For tourists who want to see the sunset will have to reserve the accommodation in advance. Most of the accommodation is situated on the coast of Had Salueng. There are many hotels and guesthouses for tourists to choose.