Macro Corporation Limited, an Australian-based company primarily engaged in the provision of cruise boat and diving activities. The Company operates through ocean spirit cruises and ocean spirit dive. The Cairns operations offer daily cruises to the Great Barrier Reef. As of December 31, 2007, its fleet consisted of five five-star sailing Catamarans offering luxury cruises to naturally formed islands on the Great Barrier Reef and a dinner cruise around Trinity Inlet. Its principal subsidiaries include Ocean Spirit Cruises Pty Ltd, Ocean Spirit (Sydney) Holdings Pty Ltd, Macro Resources Pty Ltd, Ocean Spirit Dive Pty Ltd, Ocean Spirit (Whitsundays) Pty Ltd and Ocean Spirit Cruises (Singapore) Pte Ltd.