From Gizmodo:

The Maldives. I would like to go back there, become a dive instructor, and live a simple happy life. And I want this to be my house, five meters below the surface, off the coast of Rangali Island.

Unfortunately, it's not available for sale. It's the 12-seat restaurant of the Hilton Maldives Resort & Spa, which is located five meters under water. It has been temporally turned to a suite to celebrate its 5-year anniversary.

[another pic here]