After checking in to one of the opulent over-water bungalows, with views of Mount Otemanu across the lagoon, it's just a few steps down a ladder into the water (which really is that clear and that blue) to swim with colorful fish or just float under the sun. A maze of corridors with thatched roofs leads to secluded sitting areas alongside small wading pools, a Jacuzzi with a view of Mount Otemanu, and a lounge where guests can recline and sip herbal tea while pondering the lush tropical scenery. Ask for an over-water spa suite with partial glass floors. Note: Fish are voyeurs.
Five-Star Treatments: The Deep Blue treatment ($311) starts with a hydro-massage bath in a tub outfitted with strategically positioned jets, plus a touch of chromatherapy (lights built into the tub change color to affect mood). That's followed by a marine body wrap and a full-body massage while under a Vichy shower.
Rates start at $1,145; 68/960-7600 or tahiti.intercontinental.com.