Martha Island is located in Hundred Islands National Park, Pangasinan, Philippines.

It looks like a tiny twin island from afar but as one draws near, a small strip of white sand beach connecting two different islands will eventually be seen. A long stretch of rock formations characterizes the real Martha Island while its sister is called Ramos Island. Tourists who want to stay away from the sun for a while can take refuge from the rock formations. And they can enjoy spending their leisure time, sunbathing, swimming etc., crossing to and fro the two islands.

Source:

Hundredislands.ph