Unlike the Manihi Pearl Beach, the Bora Bora Pearl Beach hotel was built on a pristine site, the Tevairoa motu which is one of the largest islands of the Bora- Bora.

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The architectural purpose was to develop the concepts established on the first Pearl Beach hotel : "focused on living and conviviality areas than to the demonstration effect" through a warm atmosphere made of sober materials and dimmed lights. The interior spaces are open as much as inside than outside. The existing vegetation has been preserved to the maximum and the marine environment is respected.

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The themes developed in common areas are ''the voyage'' translated by Polynesian canoe and also "dance and music"  through sculpture and tapas* painting.

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The hotel, which included 50 overwater bungalows and 10 beach bungalows at its opening in July 1997, was extended in 1999 with 20 garden suites, a pool, a restaurant and 4 transit bungalows. In 2003, the main restaurant was extended as well and a wedding chapel was completed.

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*Tapas : traditional drawings on beaten wood bark