Home to a huge Shiva statue, this place is another 40 km from Turtle Bay. It can be visited on the way to Gokarna or Goa. The sea is an intrinsic part of the temple at Murudeshwar. The sea on three sides surrounds the temple towering on the small hill called Kanduka Giri. Two life-sized elephants in concrete stand guard at the steps leading to the temple. The Murudeshwar temple has a history that dates back to a few centuries. A small temple existed here for generations. A recent attraction is the Lord Shiva idol erected beside the temple. The idol towers 123 feet into the sky and is the tallest Shiva idol in the world.