A major attraction in the small town of Gokarna, this is the holiest place here. The place is also known as the Siddhi Kshetra or Mukti Sthala and the Atmalinga here is almost 15000 years old. It is a huge Shivalinga and according to legends it was brought here by Ravana. It is said that the Shivalinga fell down and got stuck here and Ravana tried his best to pull it out but was unsuccessful. This is when he called it 'Mahabala' which means very powerful. During this forceful deed, the outer covering of the atmalinga got separated and flew away. The coverings fell down at Dhaneshwar, Gunavanteshwara, Murdeshwar and Sejjeshwara and here at present you will find the temples of Lord Shiva. Mahabeshwar temple is nothing less in importance compared to the Kashi Temple or the Rameshwara Temple.