The world’s highest restaurant has opened in Dubai on the 122nd floor of the planet’s tallest building Burj Khalifa.

‘AtMosphere’ opened yesterday in the 828m tall Burj Khalifa.

Reached via its own private elevator, the restaurant can accommodate 210 people and offers sweeping views.

The food doesn’t come cheap. Diners will spend around $176.90 per person, while afternoon tea costs a pricey $100.

Guests just wanting a drink in the lounge area will have to fork out $54.45 per head.

The second highest eatery in the world is the revolving 360 restaurant in Toronto’s CN Tower, 92m smaller than Dubai’s new eatery.

“I think it’s going to set new standards for Dubai and maybe the world and even give people the opportunity to see something different when they stay in Dubai,” Emaar Hospitality Group CEO Dardenne said.