Ithaa, which means pearl in Dhivehi, is a mostly acrylic undersea restaurant secured five metres below sea level at the Conrad Maldives Rangali Island in Rangalifinolhu, Maldives.Its a five-by-nine meter restaurant and has a capacity of 14 people .It is encased in R-Cast acrylic which is a transparent acrylic roof offering 270° panoramic viewDesigned and construted by M.J. Murphy Ltd. - a design consultancy based in New Zealand - and was opened on April 15, 2005.