Ithaa Undersea Restaurant, located 16 feet below the surface of the Indian Ocean, opened in 2005, part of the Conrad Maldives Rangali Island resort (2034, Maldives; phone 960-6680629, e-mail maldives@conradhotels.com). Dinner in the 12-seat, transparent, Quonset-hut-shaped restaurant costs $320 per person.
Now visitors can spend the night under the sea. On request, the restaurant becomes a suite for two. The stay includes a private champagne dinner and breakfast in bed. The rate is $11,710 per night plus 10% service charge and $8 bed tax.