The luxury resort is 40 feet under water in a lagoon in Fiji.
Each suite boasting a large Jacuzzi and wall-to-ceiling windows.
Seventy per cent of the exterior surface of each suite is make from transparent acrylic making the undersea views panoramic, and each suite will have underwater lights controllable from an inside switch and an external fish feeder, promising eye-popping views of multi-coloured marine life.
Forty feet under the sea in an off-shore lagoon, the luxury resort is set to house 25 suites, as well as a restaurant, bar, gym, and even an underwater wedding chapel.
On shore the resort will have a reception area, restaurant and lounge, swimming pool, luxury spa and hydrotherapy centre, gift shop and tennis courts as well as a nine-hole golf course and a marina. There will also be a dive shop with recompression chamber.
The resort will have a private plane to fly guests to and from Nadi International Airport on the main island of Viti Levu.
An estimated 150,000 people have registered to be guests. The company has not released a reason for the delay but some fear it may not ever open.