Off shore boating, Florida is got to be it. But for lake and river boating, Colorado river basin and lakes are king :D
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Well to be accurate, the Gulf is an ocean, but no, it's not as rough as the Atlantic which is on the East Coast of Florida, the Intercoastal Waterway (ICW) is the nicest, it's a system of channels that run between the mainland and the barrier islands, most of the time the ICW is like a Lake, it just has dolphins and blue/green water, come try it. you'll love it.