Located in Maldives, Ithaa (which means pearl in Maldives' native language Dvivehi) is the world's first undersea restaurant. It lies five meters under the sea, surrounded by vibrant coral reef that offers a 270 degrees of panoramic underwater views.
Designed by New Zealand-based design consultancy company MJ Murphy Ltd, the restaurant is 5-by-9 meter in size and has a capacity of 14 people. The menu of the restaurant depends on the catch of the day and prices range from US$120 to $250.
Could be a great place to lounge when I don't feel like diving :).
Photos from here