16 (TIE). Ithaa Undersea Restaurant, Alifu Dhaalu Atoll, Maldives

$650 for two; seven courses (additional wine pairing $100 per person)

Enclosed by glass and submerged more than 16 feet in the water, Ithaa Undersea Restaurant has a seven-course tasting menu and a setup that lets diners gaze out at stunning views of the ocean.

The tasting menu includes everything from a lobster stuffed with calamarata pasta and served with burrata to veal tenderloin. There's also a lighter four-course menu that's offered at lunchtime and costs $210 per person.