Located 16 feet beneath the sea's surface, The Ithaa at The Hilton of the Maldives is the world's first and only underwater restaurant. The Ithaa serves up Maldivian-Western fusion to a dining room of 12 deep-pocketed guests. Prices start at $120.00 per person, for lunch, and dress is formal, lest any of the fish get offended by your Bermuda shorts.