The 107th Divya Desam - Kshira Sagara( Thriuppaarkadal having deities - Kadal Magal sametha Parkadal Natha Perumal.
This Divya Desam is not located on Earth, but in the higher realms. But it is believed to be present in this temple
This was mentioned in Wikipedia
Is there any way of attaining this Divya Desam? What do Puranas say about these temples? What does higher realms mean?