Manihi Pearl Beach resort comprises of very limited number of guests accommodations in form of beach bungalows and over water bungalows. There are totally 39 guests accommodations are facilitated with exclusive spacious balcony offering spectacular view of the ocean. Other facilities offered by the resort include coffee and tea making facilities, internet access, mini bars, safes, spacious bathroom with bathrobes and bath tub, direct dialling telephone facility, cable television, exclusive resting area, etc. On request, baby cots i.e cribs and wakeup calls are provided by the dedicated team. The over water bungalows offer a direct view of the crystal lagoon water and the indoor glass floors facilitates the stunning marine life view.