The hotel's general manager, Hans Olbertz, was quoted on Thursday as saying the 43-foot (13-meter) faux fir has 131 ornaments that include gold and precious stones such as diamonds and sapphires.

It is the latest extravagance at the Emirates Palace hotel, which boasts its own marina, heliport and a vending machine for small gold bars.

Mr Olbertz told Dubai's Gulf News that he worked with one of the jewellers in the hotel to create a "unique tree and experience for our guests this year". The hotel may later contact Guinness World Records for a possible bid as the world's most expensive Christmas tree.

The Guinness web site lists a $10.8 million tree erected in 2002 in Toyko with 83 pieces of jewellery from Piaget Japan.

Still, back in the real world where Christmas tree's still cost £25.00 from B&Q you can still grab yourself a Christmas bargain on holiday accommodation. Just visit Bargain villas for a cheap holiday villa

Spectacular and Modern Architecture

Leading architects from around the world consider Dubai's sprouting modern Buildings to be remarkable. Design masterpieces include the Burj Khalifa skyscraper and Burj Al Arab hotel (both Hillman Gold Medal winners). Dubai also has the wave-shaped Jumeirah Beach Hotel (see photo), the twin Emirate Towers, and the Dubai Gulf & Yacht Club's clubhouse.

Superb Shopping

Dubai is known worldwide for its shopping variety and bargains. The highlight is the gold market where artistic jewellery is sold. You will also find traditional souqs (markets) wending down narrow covered alleys and streets. And, there are well-appointed stores in air conditioned modern malls featuring the latest in international fashions.

Great Beaches

Dubai has long stretches of beautiful, unspoiled white beaches. It also has upscale umbrella-dotted beaches. The best is Jumeirah Beach, located near the Burj Al Arab hotel. In the summer, practically every day is sunny.

Check out some hot holiday rental properties in Dubai - Search Bargain Villas