From the Super Mario Wiki
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The player will exit the Warp Pipe on another beach area and can can either go underwater immediately or jump onto a platform which has a thorny flower before going underwater again. Progressing through the water the player will find an abyss with more water to the right of it, progressing through this will leads to a Rubber Platform which leads to the surface, albeit momentarily.
The next underwater area contains several Bloopers and a Spike Eel. After progressing through that area, the player will use another Rubber Platform to surface again and then they will enter the Warp Pipe that leads to the final area.
The final area has a bridge that leads straight to the Goal Pole.