Course No.28 is the third course of SS Tea Cup in Wario Land: Super Mario Land 3. Like the previous level, this level is mostly set on land and in water, and is the final level before the ship itself.
Wario starts on a beach similar to the final area of the previous course, with several barrels and Pirate Gooms scattered around. Watches also appear in the area. When Wario reaches rocky ground, he will find two half-broken blocks between two posts just before a sea of water. By using Dragon Wario's fire, he can break the blocks to reveal a door leading to a small room with a ! Block. After activating it, a ladder appears next to the right post, which leads to a series of platforms in the sky with many coins, Pirate Gooms and Watches that Wario can use as an alternate path for traversing the water. If Wario cannot access the ! Block, he can simply swim across the water while avoiding the Watches hovering above.
After the two paths meet, Wario must swim across another lake with more Watches and sunken half-broken blocks, though the latter don't reveal anything when broken completely and simply occasionally contain coins. A door leading to the checkpoint can be found halfway across the water. After jumping out of the lake, Wario simply has to cross another beach with more Pirate Gooms and barrels en route to the final door. The door leads to a cave with water, Goboten and currents that drag Wario down. Above the water, there are multiple collapsing platforms Wario can quickly walk and jump across to avoid the water completely and collect more coins. The goal door is found at the end of the cave.