Forget spectacular views, impeccable presentation, five-star service and Michelin hats — business is booming for a newly opened restaurant in China that makes customers sit on converted loos to eat their meal.

The latest in a chain of toilet-themed restaurants, the Modern Toilet in Kunming, the capital of China's southwest Yunnan province, also offers tempting culinary delights such as "toilet bowl" hot pot served in a miniature toilet pan, fried "poo" sticks and "excrement" ice-cream, China Daily reported.

Customers sit at glass-topped bath tubs on converted toilets, while admiring the khazi-themed decor including rows of wall-mounted urinals, colourful toilet seats and hand basins.

In Pics: World's weirdest restaurants

A survey in Kunming found 20 percent of respondents would like to eat in the toilet-themed restaurant, 60 percent were undecided and 20 percent found the idea sickening.

Modern Toilet restaurants started out in Taiwan and have expanded to Hong Kong and mainland China, including Shenzhen, Jinjiang, Foshan, Xiamen and Chongqing.

Your say: Would you like to order fried "poo" sticks while sitting on the throne?