Spirits Bay is located at the northern end of the Aupouri Peninsula

Aupouri Peninsula

The Aupouri Peninsula is a tombolo at the northern tip of the North Island of New Zealand. It projects between the Tasman Sea to the west and the Pacific Ocean to the east...

 at the northern tip of New Zealand

New Zealand

New Zealand is an island country in the south-western Pacific Ocean comprising two main landmasses and numerous smaller islands. The country is situated some east of Australia across the Tasman Sea, and roughly south of the Pacific island nations of New Caledonia, Fiji, and Tonga...

's North Island

North Island

The North Island is one of the two main islands of New Zealand, separated from the much less populous South Island by Cook Strait. The island is in area, making it the world's 14th-largest island...

. At the western end of the bay is Cape Reinga

Cape Reinga

Cape Reinga is the northwesternmost tip of the Aupouri Peninsula, at the northern end of the North Island of New Zealand. Cape Reinga is located over 100 km north of the nearest small town of Kaitaia. State Highway 1 extends all the way to the Cape, but until 2010 was unsealed gravel road for the...

, from which, according to Māori legend

Polynesian mythology

Polynesian mythology is the oral traditions of the people of Polynesia, a grouping of Central and South Pacific Ocean island archipelagos in the Polynesian triangle together with the scattered cultures known as the Polynesian outliers...

the spirits of the dead leave for their journey to the afterlife (hence the bay's name).

The bay is 12 kilometres in width and is one of two bays (the other being Tom Bowling Bay) in the short length of coast that marks the tip of the North Island.