The first-ever undersea restaurant in the world has been introduced at the Hilton Maldives Resort & Spa. Ithaa (which is pronounced “eet-ha” and means “pearl” in the language of the Maldives, Dhivehi) sits five meters below the waves of the Indian Ocean, surrounded by a vibrant coral reef and encased in clear acrylic, offering diners 270 degrees of panoramic underwater views.

This innovative restaurant is the first of its kind in the world, and is part of a US $5 million re-build of Rangalifinolhu Island, one of the twin islands that make up Hilton Maldives Resort & Spa. This re-build includes the construction of 79 of the most luxurious beach villas in the country as well as the Spa Village, a self-contained, over-water “resort-within-a-resort” consisting of a spa, restaurant and 21 villas.

And not to be outdone by the views, the food is as spectacular as the underwater setting.

The cuisine is dedicated to the fine balance of western food items with a Maldivian flavor, the wine concept is equally exciting, offering diners the perfect opportunity to discover the wines of the prestigious Champagne house Louis Roederer. (The average dinner price ranges from $187 to $220)