Fine dining in Bora Bora can be enjoyed at several locations.  The Villa Mahana is one of the most popular five star options.  It is a very small intimate restaurant.  It books up far in advance so emailing them for a reservation is recommended.  Top Dive has a beautiful view of the lagoon in Bora Bora and a wonderful menu including a wide variety of fish dishes prepared in innovative ways.  Bloody Mary's is the tried and true restaurant on the island,  and is one that most everyone wishes to visit.  The atmosphere is oh so tropical and sports a sand floor.  All the restaurants mentioned will pick you up at your hotel or at the main dock in Viatape if you are staying on one of the motus.