BEACHFRONT PRIVACY ON DAZZLING MATIRA POINT   InterContinental Bora Bora Le Moana Resort occupies what most people say is the most beautiful site in French Polynesia. Two white sand beaches, a wide array of water sports, intriguing cultural activities and unique bungalows stationed over the water are the ingredients for the ultimate island escape. The best Polynesian artisans have combined their talents to bring to life traditional Polynesian crafts: woodcarving, bamboo and pandanus weaving, tapa cloth-making and mother of pearl engraving, providing an authentic Polynesian style to this deluxe resort hotel. The InterContinental Bora Bora Le Moana Resort has 62 individual bungalow suites. 12 air conditioning bungalows sit on the magnificent white sand beach and 50 A/C bungalows out over the lagoon. All the bungalows are junior size with a large sun terrace, living room, bedroom and beautiful bathroom and dressing area. The overwater bungalows have split level sun terraces with a stairway in the lagoon and fresh-water shower. The glass coffee table in the living room looks into the natural aquarium of the lagoon, with its clear turquoise water and sand bottom, illuminated at night.