USS Samuel B Roberts: World's deepest shipwreck discovered Explorers have found the deepest shipwreck ever identified, a US navy destroyer escort sunk during WWII. The USS Samuel B Roberts went down during the Battle Off Samar in the Philippine Sea in October 1944. It lies in 6,895m (22,621ft) of water. Texan financier and adventurer Victor Vescovo, who owns a deep-diving submersible, discovered the "Sammy B" battered but largely intact. The vessel is famed for a heroic final stand against the Japanese.