The Wealth Bulletin has compiled a new list of the World's Top Ten Most Expensive Hotel Rooms, and the first and second both cost over $30,000 per night. And despite glum economic prospects, demand for these costly suites is as strong as ever, with waiting lists stretching from now until the end of December. Also worth noting is the appearance of Dubai (the Burj Al Arab's Royal Suite, above) and Moscow hotels on the list, which would have been unheard of just a couple years ago. Here are the Top 10:

1. Ty Warner Penthouse, Four Seasons, New York; $34,000 per night
2. Royal Penthouse Suite, President Wilson Hotel, Geneva; $33,000 per night
3. The Presidential Suite, Hotel Cala di Volpe, Costa Smeralda, Italy; $21,000 per night
4. Royal Suite, Burj Al Arab, Dubai; $18,000 per night
5. Royal Armleder Suite, Le Richemond, Geneva; $17,500 per night
6. The Ritz-Carlton Suite, The Ritz-Carlton, Moscow; $16,500 per night
7. The Royal Suite, Four Seasons George V, Paris; $16,000 per night
8. The Imperial Suite, Park Hyatt-Vendôme, Paris; $15,500 per night
9. Brook Penthouse, Claridges, London; $10,000 per night
10. Penthouse Suite, Hotel Martinez, Cannes; $9,300 per night

The Burj Al Arab Jumeirah resort in Dubai, is acknowledged as the best hotel in the world. So how does a hotel earn such bragging rights?

The stellar customer service starts the moment you land in Dubai, with a chauffeur picking you up in the Rolls Royce that will be yours for the duration of your stay. When you arrive at the breathtaking hotel which stands 321 meters tall in the shape of a sail, you are taken directly to one of the 202 suites where you are checked in, a service that guarantees your privacy. Each sprawling suite is two levels, and has floor to ceiling windows providing breathtaking views of the Arabian Gulf. Some of the listed in room features are, a private elevator, private cinema, a rotating four-post canopy bed,a separate butler entrance and a study area with a library. Should you venture out of your palace, activities made available to guests include hot air ballooning, horse back riding, golf at the world class Montgomerie Golf Course, desert safari day trips, chartered yacht trips and helicopter tours. After working up and appetite you are invited to dine at one of the hotels award winning restaurants. The signature restaurant, 'Al Mahara is frequently listed as one of the top ten restaurants in the world and offers the finest seafood and Mediterranean cuisine in an underwater setting, complete with a mock submarine ride. Unparalleled luxury, set in paradise... truly a once in a lifetime experience, especially when you consider the prices. An evening at the Burj Al Arab will cost you between $3,000 and $5,000 per night!

Food and wine festivals are always happily decadent events but when an event is hosted by the Jumeirah hotel group, luxury takes on a whole new level. Th  first annual Jumeirah Festival of Taste takes place May 21-26, 2006 in Dubai and features perhaps the most over-the-top dining event I have ever heard of. It is called the Ultimate Dinner Party and will take four people on an unparalleled dining experience. It starts with a cocktail reception at the Jumeirah Emirates Towers where they can mingle with the celebrity chefs participating in A Festival of Taste, then they are taken by helicopter to the  Burj Al Arab for a first and second course. A luxury car then takes them to the Villa Beach Restaurant at Jumeirah Beach Hotel for a hot entrée. Then a limo takes them to the Pisces in Souk Madinat Jumeirah for the main course, followed by a short walk to Napa for dessert, coffee, cigars and digestifs. The evening ends with an overnight stay in a suite at Burj Al Arab and a morning breakfast as well as a receive a gift from Jumeirah to commemorate the night. The party costs AED 100,000 for four (around $27,230). Other more traditional events that are part of the festival include cooking demonstrations, wine tastings and book signings.  The festival kicks off with the ‘1001 Nights Meet the Stars Opening Event’ which includes a champagne reception,wine tasting, live cooking stations featuring renowned chefs and live entertainment.