Ithaa Undersea Restaurant, Maldives
The Conrad Maldives Rangali Island is home to the world’s only all-glass aquarium-style dining experience. The Ithaa Undersea Restaurant, set more than 16 feet below the surface, has a 360-degree view of the Indian Ocean’s marine life and nearby reefs.
Red Sea Star Underwater Restaurant, Israel
Located more than 16 feet deep in the Red Sea is the Red Sea Star Underwater Restaurant in Eilat, Israel. With full-view windows that rim the perimeter, the restaurant has a surrounding observatory and features an exotic menu, bar and dance floor. It also serves as a “green” project, with associated marine experts working to preserve the surrounding coral reef.
Lime Underwater Spa, Maldives
Nestled inside the Maldives’ Huvafen Fushi Luxury Resort is the world’s first underwater spa, Lime. With glass floors and views of surrounding sea life, Lime’s underwater rooms offer massage and other specialized treatments. Additionally, Lime has saunas, ice rooms, rain showers, over-water treatment rooms, a saltwater floatation pool, yoga classes and more.
Jules’ Undersea Lodge, USA
map of the lodge
inside the lodge
Jules’ Undersea Lodge in Emerald Lagoon, Key Largo, Fla., is described as being like a comfortable clubhouse on the bottom of the sea. Originally a submerged research station, the lodge features porthole-window views to surrounding marine life and scuba-diving opportunities.
This former research lab is located underwater in a tropical mangrove habitat, and guests must scuba dive 21 feet to get to the main lobby. It can accommodate up to six guests, and each air-conditioned room features a 42-inch window in the water. The dining room has custom mermaid and "mer-man" tables.
shook neda 
The Conrad Maldives Rangali Island is home to the world’s only all-glass aquarium-style dining experience. The Ithaa Undersea Restaurant, set more than 16 feet below the surface, has a 360-degree view of the Indian Ocean’s marine life and nearby reefs.
Red Sea Star Underwater Restaurant, Israel
Located more than 16 feet deep in the Red Sea is the Red Sea Star Underwater Restaurant in Eilat, Israel. With full-view windows that rim the perimeter, the restaurant has a surrounding observatory and features an exotic menu, bar and dance floor. It also serves as a “green” project, with associated marine experts working to preserve the surrounding coral reef.
Lime Underwater Spa, Maldives
Nestled inside the Maldives’ Huvafen Fushi Luxury Resort is the world’s first underwater spa, Lime. With glass floors and views of surrounding sea life, Lime’s underwater rooms offer massage and other specialized treatments. Additionally, Lime has saunas, ice rooms, rain showers, over-water treatment rooms, a saltwater floatation pool, yoga classes and more.
Jules’ Undersea Lodge, USA
map of the lodge
inside the lodge
Jules’ Undersea Lodge in Emerald Lagoon, Key Largo, Fla., is described as being like a comfortable clubhouse on the bottom of the sea. Originally a submerged research station, the lodge features porthole-window views to surrounding marine life and scuba-diving opportunities.
This former research lab is located underwater in a tropical mangrove habitat, and guests must scuba dive 21 feet to get to the main lobby. It can accommodate up to six guests, and each air-conditioned room features a 42-inch window in the water. The dining room has custom mermaid and "mer-man" tables.
shook neda 
thnx for sharing
ammoh, meka kadagena watunoth..