Set under the crystal-clear blue water, the restaurant is so bright, diners and staff are required to wear sunglasses.
Rated 'the most beautiful restaurant in the world' by the New York Daily News this year, Ithaa - meaning 'mother of pearl' in the Maldivian language of Dhivehi - offers breathtaking 180-degree panoramic views.
A spokesman for the luxury resort on Rangali Island said: 'Using aquarium-inspired architecture, Ithaa was built to allow guests to enjoy the colour, clarity and beauty of the Indian Ocean without getting their feet wet.'
The unusual building seats 14 people - and meals range from $120 to $250.
The ingeniously designed restaurant has never had water inside, instead it was built on dry land in Singapore before workers carefully lowered it into the ocean in one piece.
The structure cost a staggering $5m to build and weighs 175 tonnes, with another 85 tonnes of sand ballast used to weigh it down.
With all-glass windows from floor to ceiling, sitting five metres below the surface of the Indian Ocean, it is the world's first underwater restaurant. Check out more photos below.
