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The newer of the two InterContinental hotels on Bora Bora opened in May 2006. While the older, the Le Moana Resort, at Matira Point, is known for being more typically Polynesian in style and decor, the Thalasso has a much hipper, more modern design. Stone detailing is whitewashed coral, gauzy curtains cover the walls, and tiki art is pervasive throughout. The resort’s Bubbles Bar is trendily sleek, with turquoise chairs and white sectionals. The aptly named Stephane Bonjour runs the more formal restaurant, serving a Polynesian fusion cuisine to a very young clientele, 80 percent of whom are on their honeymoons.

The 80 over-water bungalows are nearly as chic as those at the St. Regis, coming in at 1,080 square feet each, with rattan furniture, small flat-screen televisions and beds set against a huge window so that stunning views of the lagoon lull you to sleep. All look exactly alike except for a few family villas with small kitchens that are located near the garden rather than over the water. Each fale (bungalow) has oversized Japanese-style tubs, walk-in closets and 24-hour room service but no butler; the concierge provides everything you may need in that area. This resort does have some nice touches, notably a unique technique of tapping ice-cold seawater at 2,500 feet down and using it to air-condition the rooms—the first hotel in the world to do so. The water is also central for spa treatments, such as one designed to revive jet-lagged legs.

The 13,200-square-foot spa has 14 treatment rooms, including some with massage tables whose headrests overlook the water. Every spa guest has full use of the thalasso facilities, which include Tahitian scented rain showers, more powerful jet showers, cold plunges and steam rooms. For my treatment I opted to try the spa’s specialty, a seaweed wrap on a bed that is ultimately lowered into a pool of water for optimal relaxation. Rooms from $1,000.

Special touch: an over-water wedding chapel with a glass aisle for viewing fish as you take your vows.