Nestled beneath the hotel, TAO Downtown is a multi-level restaurant serving Pan-Asian cuisine, featuring a 300 seat dining room, several bars, and a lounge. The subterranean restaurant is intended to look and feel as if it has been there for decades and only unearthed recently to reveal the artifacts within. Guests descend into a multi-level space where the Quan Yin Budda, replete with 24 hands, sits atop a koi pond, acting as the anchor of the main dining room. Designed by Rockwell Group, TAO Downtown offers a distinct sense of arrival and discovery and is the first TAO venue where guests descend into a multi-level space. The subterranean restaurant, located in the heart of Chelsea, is intended to look and feel as if it has been there for decades and only unearthed recently to reveal the artifacts within. Upon arrival, guests immediately encounter a long corridor with a dragon scale patterned screen and Chinese calligraphy murals mounted on weathered brick walls.