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 FIRST LOOK: The Westin Bora Bora Resort & Spa now openThe Westin Bora Bora Resort & Spa is the newest resort to open in the beautiful Islands of Tahiti, with the majestic Mount Otemanu serving as a backdrop and it features the most overwater bungalows in Bora Bora. The new resort offers 128 overwater bungalows and 14 beach villas, 6 bars and restaurants, a saltwater swimming pool, a private beach, a spa and a fitness studio. A remnant from the former Le Meridien property is also the Eco Centre and turtle sanctuary with resident marine biologists teaching guests about the marine life of The Islands of Tahiti.