Ithaa, which means mother of pearl in Dhivehi, is a mostly acrylic undersea restaurant secured five metres below sea level at the Conrad Maldives Rangali Island in Rangalifinolhu, Maldives. The five-by-nine meter restaurant has a capacity of 14 people and is encased in R-Cast acrylic which is a transparent acrylic roof offering a 180° panoramic view. The restaurant was opened on April 15, 2005.

Ithaa’s entrance is a spiral staircase in a thatched pavilion at the end of a jetty. The tsunami which followed the 2004 Indian Ocean earthquake topped out at 0.31m below the staircase entrance, and caused no damage to the restaurant.