I would recommend checking room locations when staying at this property. We booked a deluxe water bungalow with a view of Mt Otemanu however beware as our room(226) did indeed face the mtn but also the garbage disposal transfer station on Bora Bora that burns 24/7! This is a huge problem for this resort & the 4 seasons ( that we visited preopening whilst there). Our 1st morning was a still day & the smoke from the fire rested over the lagoon & you could smell it on our deck & inside the room. The front desk manager told us that it was unusually bad on the day we complained. We were lucky that on reporting it o the front ,they are well aware of this problem & moved us to a POWB (109) and were very apologetic . Unfortunately the experience spoilt our 1st impressions of French Polynesia as the sight & smell of trash burning in the distance ( when you know it is the dump!) is disgusting.
The rooms that have this as their view are 218-230
Lagoon rooms are 302-331 and have a view back towards the resort across the lagoon - at least you dont have to look at the smoke cloud although you may smell it when the wind blows that way. 202-210 are Dlx OWB with Bora bora views but a bit farther along
101 & 102 seem to be the best rooms if you want to be close to the resort & not look at the dump.103-110 are the POWB with small jacuzzi (unheated) but much more open deck to maximise the view - Beautiful rooms but only 8 rooms in this category and quite a bit more expensive.With the POWB you get the addition of the jacuzzi on the deck, a bigger deck/better more open view & a bigger closet, also they are walkable to the resort .
Lagoon restarant was very nice the outside seating has only 5-6 tables but very romantic in the evening. We found the fish to be the better menu choice and were disappointed with the meat choices we had. If you prepay the MAP plan it is considerably cheaper. The other 'breakfast' restaurant does a great breakfast - wonderful french pastries! expensive but good! The dinner there was not good in our experience. We did make the trip across to Bora to eat at Villa Mahana and the food /ambience was excellent - highly recommend it & request the top table it was delightful!
The gym was on the other side of the island in the spa - we found lots of mosquitoes in that area! Open in the morning but no staff around and one single toilet open ( full of mosquitoes). You can also reach the more rugged beach over by the spa which is a pleasant walk and very desolate and quiet.
In general, the service at st regis was very disappointing we like 4 seasons & this resort was nowhere near that level of service. We would call the "butler " 3 times of more for ice or for pick up & then give up as they just didnt respond. We found it quicker & easier to get our own ice & walk everywhere rather than sit waiting for no response.
Swimming pool is 'inland' - this was a bit disappointing - an infinity pool with ocean view would be beautiful - they had this on Le Tahaa & also the new 4 seasons whose pools were in great locations.
The Lagoon as other reviews mention is unfortunately very cloudy & there are very few fish, we snorkeled once but it was disappointing. The water around the resort is genrally wuite busy with boats of workers going in and out & trips to the mainland & airport.
The best thing about the resort is the beautiful room interiors and bathrooms so it depends what is important for your trip. We took a helicopter to Le Tahaa ( only a 10 min ride) for a further 4 nts & in comprison that hotel was much more Polynesian in decor & feel, service was excellent, snorkelling was far superior - clear water, coral gardens, complimentary canoes. The 4 seasons resort is a beautiful resort , the rooms are bigger and probably a bit nicer at the Regis but I would choose 4 seasons any day as their service is so superior! However I would be worried at the location of the dump on Bora Bora. We spoke to the manager on the new 4 seasons who said that they were working to get the location of the transfer station moved.

Talk about a WOW factor, this one has it. From the moment you arrive by boat, the marina and overall view overwhelms you with pampered luxury and elegance. The staff were unpretentiously friendly and warm. Since we arrived 4 hours early of our scheduled check-in, Julian, the boyish looking sales mgr was very accomodating and gave us a tour of the entire motu while waiting for our OWB. The entire resort is well planned and truly high end. There are lots of activities to do if you feel like it. Internet access is available at the clubhouse for free or you can play pool while waiting for an available PC.
The OWB we got was really spacious with a bottle of Moet Chandon all chilled up and waiting. It was nice to see a 50 inch plasma TV in the bedroom but was really surprised to see another 50 inch plasma in the living room as well. Icing on the cake was when we turned it on, the Los Angeles Lakers playoff game was on live! That evening we decided to have dinner at Sushi Take which gave a thumbs up review I read previously in this website. Living in Los Angeles area, I should know sushi. I tell you, this is to die for. The chef is a Japanese trained Filipino named Chris Buenaventura with skills reminiscing of Morimoto. I would recommend anything you see on the menu!
The only downside was we only had 2 nights stay. Next stop was Le Taha'a which would be a different review page for you websurfers. An added personal touch, by the way, when we left for BoraBora airport, we were accompanied by one of the hotel's staff just to help out with luggage and made sure we made it safely to where were going. A real thumbs up!

Please do your homework on the St Regis. This was our third trip in three years to Bora Bora. St Regis food is out of this world for Tahiti and her islands. However,the rest of the trip was a huge disapointment. We have stayed at the Pearl the last two years and decided to take it up a notch and stay at the St. Regis this year. It was so disapointing... we had booked the over water deluxe and the first five days were spent with awful plumbing issues. When we we ask for them to do something they would send a guy that has no idea what he was doing finally at 8:00 pm on the 5th day they move us to a different villa. It was a beach villa very pretty and much bigger than we were booked for, we could see the ocean and it had a private pool. (FYI bugs are much worse inland than over water)

Back to the overwater villa we always stay overwater so that we can snorkel off the deck... the water was not very clear and there were only a few fish, We saw 2 sting rays the whole time and one of those was from the deck of the Lagoon Resturant. At the Pearl the water was clear and we saw all kinds of fish right under our bungalow everyday and all day long. (FYI the food at the Pearl is just okish)

There were a few flowers in our room the first day and that was it. The Pearl put fresh flowers in the rooms daily.

I guess the the thing that bothers me most is that we had cash stolen from my purse and my husbands wallet ($1000 USD). We were stupid and left them out but we have never ran into those issue in French Poly.

So, when we go back to Bora Bora we will stay at the Pearl. And deal with the just ok food.

We had very high hopes for the St Regis in Bora Bora, which was the second stop on our recent honeymoon. Overall, the resort itself definitely lived up to expectations. The setting is idyllic - we stayed in a beautiful overwater bungalow with views over the main island. The bungalow itself was very large and generally well equipped, as was the entire resort. The only issues we had were with the service. As prior reviews have noted, things are very expensive and thats something you need to get over before you arrive. Expense is not such an issue when the service lives up to it, as it generally does with the other "6 star" resorts that charge at this level. But when it does not, and you feel like you are being nickel and dimed, it is a bit frustrating (USD20 to deliver a tea bag that should have been provided in the room anyway for example). Another example - USD100 a head (pretty much) for breakfast - not a problem if you have great food and service - but if you get a poor selection of stale luke warm fly ridden items, with a decided lack of charm from certain employees, its not such a winning concept. About 75% of the staff are lovely - and you really get the feeling that they couldn't do more to help. OK - things are a bit slow, but you expect that in this area of the world. But when the other 25% are surly, it makes the effort of the good 75% not so noticeable! I would still rate the St Regis as a great 5 star resort, but when you want to charge 6 star prices, you need to up your game a bit beyond that and the little things really do start to matter. I didnt stay anywhere else in Bora Bora, so dont have anything to compare it to though.