Grand Theft Auto: San Andreas
100% Walkthrough Guide: Horseshoe Locations Map

By the boat you swim to during 'Amphibious Assault'. Grab it during the mission if you can.

By the boat you assault during 'The Da Nang Thang'. Grab it straight after this mission if you can.

Tucked away between the bridge support column and the rock face behind it.

Be careful not to stray too far west of this one or you'll get a five star wanted level for being in the military dock area. Approach from the east.

Make sure you save your game before trying this one. Grab a vehicle and enter the military docks via the open gate at the northwest end by the road. As soon as you enter you'll have a five star wanted level so don't hang around. Drive to the end of the pier and into the water. Come up for air as you need it, but you're generally safer underwater away from the pier edge where you're harder to shoot at.

If you used the jetpack to get here you can leave it on the jetty to the north.

There's a horseshoe in the pool too, might as well grab both!