Wang Tzi-wei is the owner of a chain of twelve theme based restaurants in Taiwan. Now theme based restaurants are nothing new. Hard Rock Cafes have made a fortune for their owners with theme based restaurants.

The theme Wang Tzi-wei chose is just a trifle out of the ordinary, in fact one might say a bit bizarre. His choice, which was an idea he got from a popular Japanese cartoon, was a toilet.

In fact his restaurants are actually named “Modern Toilet”.

Patrons sit on toilets for seats and eat food off covered sinks and bathtubs. The food is served in a mini-toilet bowls and patrons drink out of mini travel potties. To finish the atmosphere, toilet paper is provided in the place of napkins.

Teens and young adults are the targeted customers, but quite a few older customers try it out at least once, just for the novelty. Reactions are mixed, although most comments are positive.

“It’s really unusual, so special that it doesn’t gross me out,” said Betty Tsai, 16, a Taipei high school sophomore trying Modern Toilet for the first time on a friend’s recommendation.

But for a few customers, the toilet humor is too much. “My son thought it was disgusting and didn’t know if he could finish his food,” said Taipei mother Lin Li-ju.

It makes me wonder, if all the toilets are on the restaurant floor, what fixtures are in the bathrooms?