1. Project Utopia, Price: £100 million-plus (over $155.98 million)
Project Utopia is the most expensive gift on this holiday gift guide to the most expensive gifts. Possibly inspired by the villain’s lair in Bond movie “The Spy Who Loved Me”, this 11-storey floating island looks intimidating. The unconfirmed price will deter all but the richest of Bond fans this Christmas. But for those who can afford it, this could well be the star of your 2011 holiday shopping spree. Project Utopia may resemble an alien craft, but it is designed for planet earth. It is stable on the high seas and offers several helipads and a docking station for smaller boats. The top deck houses an observatory that stands 65 meters above sea level and offers 360-degree views of the surroundings.