TALLAHASSEE, Florida: A famous old ocean liner, the SS United States, will soon become the world's biggest artificial reef off the coast of Florida.

The ship will be sunk in the Gulf of Mexico to attract fish, help the environment, and bring in scuba divers and tourists.

Several Florida counties want the ship to be sunk closer to their area so they can benefit from the tourism. One group, however, is attempting to halt the plan by taking the matter to court, arguing that the ship is too historically significant to sink.

The SS United States is almost 1,000 feet long and once held the record for the fastest Atlantic crossing in 1952. Right now, it's being cleaned at a port in Alabama. Workers are removing fuel, chemicals, and any other hazardous materials. Once cleaned, it will just be a steel and aluminum shell.

Okaloosa County, which already has over 500 artificial reefs, plans to sink the ship by the end of the year. The goal is to make the area the top diving spot in Florida—maybe even better than the Florida Keys.

Three possible spots have been chosen, all around 20 miles from Destin, Florida. The ship is so tall that part of it will be just 60 feet below the surface—easy to reach for beginner divers and interesting for advanced ones too.

Other counties are offering money to have the ship sunk near them. Bay County offered US$3 million to bring it closer to Panama City Beach. Escambia County offered $1 million to place it near Pensacola, where another sunken ship, the USS Oriskany, is already a popular dive site.

The SS United States was towed to Alabama in March after sitting in Philadelphia for nearly 30 years. Okaloosa County gained ownership of the ship after solving a rent issue.

Over the years, many people have attempted to restore the ship, but the cost has been prohibitive. Now, some people want to save it again. A group from New York has even filed a lawsuit to stop it from being sunk.

But officials say if the ship isn't used as a reef, it would likely be scrapped. Their $10.1 million plan includes creating a museum on land to honor the ship's history.

The SS United States is over 100 feet longer than the Titanic. It once showcased America's engineering skills and could even serve as a military vessel. On its first trip in 1952, it broke speed records going both ways across the Atlantic.

The ship crossed the Atlantic Ocean in three days, 10 hours, and 40 minutes, besting the RMS Queen Mary's time by 10 hours. To this day, the SS United States holds the trans-Atlantic speed record for an ocean liner.