The Plaza Hotel Presidential Suite $15,000 per night Twenty years ago, the Presidential Suite at the Plaza was often used as Gourmet magazine's test kitchen. Today, you won't see editors scurrying around the French- chateaux-style suite but wealthy businessmen (the suite is rarely used by celebrities) or families who need a pied-à-terre as their home is being remodeled. The 7,802-square-foot suite covers nearly the entire 18th floor of the Plaza, with views overlooking Central Park. The walls are covered in silk, the reception area has a 10-foot-wide stained glass window and the hand-painted piano depicts scenes from the French countryside. The suite has five bedrooms, five and a half bathrooms, two living rooms, a dining room, powder room and sauna. There are also three marble fireplaces, a terrace and a 2,000-bottle wine cellar (guests are charged extra for indulging). The Presidential Suite also comes with the use of a secretary/butler (who get their own office), and the Plaza's chefs are at your disposal. Of course, many who stay there prefer to bring their own personal chef with them, so feel free. The Plaza 768 Fifth Ave. New York, N.Y. Phone: (212) 759-3000 Fax: ( 212) 759-3167 http://www.fairmont.com/thePlaza

Las Vegas The Bellagio Bellagio Villas $6,000 per night We were surprised that the most expensive hotel room in Las Vegas--a private villa at the Bellagio--is only $6,000 a night, but hotels in Sin City are always lower than average since hoteliers know the real money will be blown on gambling. The Bellagio has nine separate villas in a quiet corner of the property. Each villa has a private terrace and pool, which is surrounded by topiary shrubs, chaise lounges and outdoor tables. Every villa has a private butler service and private limousine entrance. Not that anyone actually sleeps in Sin City. The villas are both two and three bedrooms and come with a kitchen, dining room and fully stocked bar according to guests' preferences. The master bathrooms have his-and-hers bathrooms and steam showers and are stocked with Hermes bath products. Whoever designed the guest-to-bathroom ratio, as well as guest-to-telephone, had excess in mind. The two-bedroom suites have five bathrooms and 11 telephones, while the three-bedrooms have seven bathrooms and 12 telephones. Two-bedroom villas are $5,000 per night, while the three-bedrooms are $6,000. Bellagio Hotel 3600 S. Las Vegas Blvd. Las Vegas, Nev. Phone: (702) 693-7111 E-mail: This e-mail address is being protected from spam bots, you need JavaScript enabled to view it   Since this was written there are many suites and villas in Las Vegas that cost over $20,000.  per night. http://www.bellagio.com/

United Arab Emirates Burj Al Arab Royal Suites $12,850 per night If Elton John and Donatella Versace teamed up to create a hotel, it would probably look a lot like Dubai's Burj Al Arab, which describes itself as "tremendously bold." The hotel's two Royal Suites are a gleeful explosion of all things gold, glittery and marble. Then again, what would you expect from a hotel that is shaped like a billowing sail and is the tallest hotel in the world (1,053 feet high, only slightly smaller than the Empire State Building)? To put the Royal Suites in context, the Burj Al Arab also has its own submarine ride to an underwater restaurant complete with shark-infested aquarium, and it is built on top of a manmade island (merely crossing the bridge will cost you $55). Guests are met at the airport in a Rolls-Royce Silver Seraph. The two Royal Suites, located on the 25th floor, are split-level rooms joined by a private elevator. The rooms feature a private cinema, whirlpool baths and rotating beds. Each room also has a meeting room, dining room, dressing room and butler's room with a separate entrance. The décor is a mix of Greek, Arabic and over-the-top Italian as interpreted by Versace (some of the bed linens are indeed Versace). Burj Al Arab Jumeirah Beach Dubai, United Arab Emirates Phone: 971 4 301 7266 Fax: 971 4 301 7001 E-mail: This e-mail address is being protected from spam bots, you need JavaScript enabled to view it
The Club Suite with its spectacular views of both sea and desert and its unique recreation facilities make it an ideal venue for both corporate or private entertainment. Area - 330 sq. mts. Lower level - Living room with large lounge, full size snooker table, dining table for 6, cocktail bar, guest washroom, storage closet Upper level - Loft with sitting area, dressing area, bedroom with king size bed, luxury bathroom Occupancy - 2 Adults and 2 Children below the age of 12, or 3 Adults (subject to extra occupancy charge) Transport - Chauffeur driven Rolls Royce BMW available at a charge or helicopter transfers . This Club Suite will cost us about $3,000 per day in July 2008. http://www.burj-al-arab.com/

Atlantis Bridge Suite $25,000 per night The Atlantis Bridge Suite has the distinction of being the most expensive hotel suite in the world - a whopping $25,000 a night. Found on Paradise Island, Bahamas. The Bridge Suite is located on top of a bridge that connects the two Royal Towers buildings, so it overlooks the entire resort and marina. The ten-room suite is decorated in red, black and gold (lots of gold) and comes with its own butler, bar lounge and entertainment center as well as 12-foot ceilings. The master bedroom has a sitting area, his-and-hers closets, and hand-painted linens. The bathrooms have chaise lounges, marble baths, and dolphin fixtures. For those who are picky about their personal space, there are two separate master bathrooms. The kitchen also has its own entrance so the butler or cook never bothers you. So, do you feel like spending $25,000 for one night? http://www.atlantis.com/

 This was an article from Forbes; When looking at the list as a whole, the hotels in the $5,000-$6,000 range (in Hong Kong, London and Las Vegas) seem like a relative bargain compared with the priciest (New York, Cannes and Rome). Of course, if you want to rationalize the expenditure you could say that the rooms topping the list are a good value: The Martinez Hotel in Cannes comes out to 44 cents a square foot, while the Ciragan Palace Hotel Kempinski is 66 cents a square foot. Anyone, even a billionaire, can afford that. Click on the the Website below to go to Forbes article and other over the top hotels. Forbes.com