Poseidon Undersea Resort, expected to open in early 2006 off Eleuthera Island in the Bahamas, will give non-scuba divers the chance to experience life underwater without air tanks or wet suits. The $40 million project will be submerged 50 feet below the surface, depressurized to sea level, and connected with an onshore reception area via a tunnel. Guests will sleep in 22 underwater rooms made of transparent acrylic, providing panoramic views of the ocean (with dividers for privacy). Each 550-square-foot room will offer a view of a coral garden, a device to feed the fish outside, and underwater lights. Back onshore will be a dive shop, swimming pool, tennis courts, cafe, and 22 more rooms.

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