Neptune Memorial Reef, off Key Biscayne, Florida, is an underwater cremation memorial site built on the ocean floor about 40 feet below the surface and several miles offshore. Conceived by Gary Levine and designed by Kim Brandell, it opened in 2007 after a lengthy permitting process and engineering changes shaped by lessons from Hurricane Andrew. Designed as a submerged city with roads, benches, statuary, and memorial plaques, it incorporates cremated remains into reef structures. Intended both as an aquatic columbarium and an artificial reef, it supports marine life, attracts divers, and has developed into a living coral reef within a protected management zone.