Even after more than a dozen journeys to the South Pacific, Bob Payne says he was surprised by just how beautiful Tetiaroa was - "a classic atoll, with just one passage through the reef, a blue lagoon, a handful of motus, white-sand beaches, and palm trees blowing in the wind." Payne, a New York-based travel writer whose first feature story for ISLANDS took him to the Indian Ocean and Zanzibar nearly a decade ago, says that to complete the perfect vision of a South Seas isle, Tetiaroa would need only green mountains climbing into the clouds - the kind they have on Tahiti and Moorea. But there is a consolation prize: On Tetiaroa, you can look 25 miles across the blue Pacific and see both Tahiti and Moorea - green mountains and all.

Previous ISLANDS assignments had taken photographer Flip Chalfant to such places as Bali, Malta, and Brazil's Fernando de Noronha. He returned from this, his first trip to the South Pacific, saying that Tetiaroa fulfilled his vision of a Polynesian paradise. "One day I was having a picnic lunch at the beach, eating some delicious fish, when I happened to look out toward the barrier reef just as a whale breached - it shot out of the water and then was gone. I looked around, hoping someone else had seen it, but no one had. They thought I was seeing things."

ROOM KEY Moorea has a full range of accommodations ("Some overdo it on the tropical theme, almost like Disneyland," says Chalfant, who adds that the smaller lodgings generally have the nicest ambience), but on Tetiaroa there are only the one resort's seven bungalows. (A two-day, two-night package for a couple runs $415 per person; an additional day costs $130 per person. For reservations call 011-689-82-63-02.)

BEACH TIME The beaches of Tetiaroa are located inside the reef, so they're sheltered from rough water. And while mangroves cover would-be beaches on some of the motus, the rest have perfect sandy strands for lounging.

A DAY OUT Tetiaroa is a popular and easy day trip from Moorea; several tour companies offer excursions that include a round-trip flight, a boat trip to the bird island sanctuary on Tahuna Iti, and lunch in the resort restaurant - all for about $250 per person. (Note that tour passengers are not allowed to remain on the island overnight.)

WHAT'S TO EAT On Tetiaroa - because nearly all provisions are flown in - meals tend to be fairly basic. ("It's kind of like boat food,"says Payne.) Moorea, however, has more on the menu and is home to what was Payne's longtime favorite restaurant, - Te Honu Iti in Cook's Bay. Unfortunately, it was destroyed by a fire but is expected to reopen in July, complete with its fine chef, who gave up a successful career in France to live in the South Pacific. Another good spot for a meal and a fantastic view of Tahiti is the restaurant in the Sofitel Ia Ora hotel.

JIM FERGUSON SPEAKS "My life on Teti'aroa is very simple. Most days I don't wake up until about eleven.... There is fresh fruit off the trees for my breakfast, then a walk on the beach. Or I may spend an hour or two with my ham radio, talking to strangers around the world, telling them that my name is Jim Ferguson - the name of my childhood playmate - and that I live alone in Tahiti. Nobody knows I'm a movie star, and I can be like anyone else." - From Marlon Brando's Songs My Mother Taught Me

FLYOVER Be sure to get a window seat on the flight to Moorea or Tetiaroa; the multihued lagoons are even more beautiful from the air than at ground level.

CASH FLOW The international banks in Tahiti also have branch offices on the resort islands of French Polynesia. Major credit cards are accepted in most hotels, restaurants, and other tourist establishments.

ON THE ROAD Figure on paying about $85 a day for a compact rental car on Moorea. (There are no cars on Tetiaroa.) Payne highly recommends circling Moorea by car or motorbike at least once. ("The best way to appreciate the beauty of the island is to move around and see it from as many perspectives as possible.")

PEARL PLEASURES Tahiti's famed black pearls, which can cost more than your vacation, are a hot ticket these days. But choosing the right pearl is as complicated as choosing the right wine, and as with wine, personal taste plays a big role. Before putting down your credit card, do your homework: Read one of the pamphlets on black pearls you'll find at any of the shops selling them, and visit the pearl museum in Papeete. And, whatever you do, don't buy a pearl from your taxi driver.

READ IT AND LEAP For an historical perspective on romance in the Pacific islands, try Love in the South Seas, by the somewhat controversial Swedish anthropologist Bengt Danielsson, who arrived in Polynesia with Thor Heyerdahl on the Kon-Tiki in 1947. The best all-around guidebook to the area is Jan Prince's Tahiti & French Polynesia Guide.

SPECIAL SCREENING Rent a copy of the 1962 remake of Mutiny on the Bounty to see why Brando fell in love with the scenery - and his leading lady.