Bora-Bora, but not for hoi polloi

An over-the-water, all-suite resort billing itself as the ultimate luxury resort in French Polynesia is opening in phases on the island of Bora-Bora.

The $60-million Bora Bora Nui Resort & Spa, operated by Starwood Hotels & Resorts Worldwide Inc., had opened about 50 of its thatch-roofed two-room suites as of last week. The rest are expected to be completed by mid-December. Eighty-four of the 120 planned units will be over the water, with the rest on the beachfront or hillside.

The water suites have glass floor panels for viewing the sea life below, plus a balcony and a dock. Guests can have room-service breakfast delivered by canoe, with singing crew.

Over-the-water bungalows are not unusual in the islands, but on Bora-Bora they’re typically modest in size and lack air-conditioning. At the new Starwood resort, the suites are 1,000 square feet, with three “royal” suites measuring 1,500 square feet. Spokeswoman Kim Marshall calls them “high-tech huts.” They have air-conditioning, satellite TV, computer data ports, CD players and Indonesian mahogany interiors. Each bathtub is carved from a single block of Italian marble; bath fixtures are French silver.

There are several restaurants and bars, hot tubs and an infinity pool. A Mandara Spa is to open in mid-December.

Guests take a 20-minute water taxi ride to the resort from the Bora-Bora airport. The island is a 45-minute flight from Papeete on Tahiti, capital of French Polynesia.

Published rates begin at $500 per night. The top rate is $1,885 for an over-the-water royal suite. Marshall, who returned from a visit last weekend, reported “lots of Japanese honeymooners” at the resort and said Christmas week was nearly sold out.

Introductory rates, which must be booked by Nov. 30 for travel through Dec. 20, start at $377 a night, with a three-night minimum. (800) 782-9488, www.sheratons intahiti.com.