<P> The Hundred Islands National Park ( Pangasinan : Kapulo - puloan or Taytay - Bakes ) is a national park in the Philippines . The protected area is located in the city of Alaminos , in the province of Pangasinan in northern Philippines . The islands , totaling 124 at low tide and 123 at high tide , are scattered in Lingayen Gulf covering an area of 16.76 square kilometres ( 6.47 sq mi ) . Only three of them have been developed for tourism : Governor Island , Quezon Island , and Children 's Island . The Lucap wharf in Alaminos , the entrance to the National Park , is about 240 kilometres ( 150 mi ) north of Manila , the capital of the Philippines . </P>
how many islands are there in hundred islands
124 at low tide and 123 at high tide