Built 16 feet below sea level this underwater restaurant is housed under a transparent acrylic ceiling, through which guests can see the ocean and its creatures. The aquarium-style tunnel gives diners 270-degree views of the aquatic panorama.TGiant Moray Eel, Stingray and a wide variety of reef-dwelling fish are a common sight from the underwater restaurant.This amazing underwater restaurant is called Ithaa and is housed at the Conrad Maldives Rangali Island Resort and Spa.