The list of the most expensive cities in the United States is now out, and unsurprisingly, New York has taken the top spot, with a cost of living that's double its closest follower. Of course, the financial crisis has put a bit of pressure on real estate prices and the cost of goods all over the country, but there are still some places that just cost a fortune.

New York: a two-bedroom luxury apartment (unfurnished) now costs a mere $4,300, off $200 from last year. And, there are other signs that the most expensive city is becoming less expensive, including the shuttering of Café des Artistes and the opening of our first J.C. Penney (ugh).

Los Angeles: this is where you go if you can afford only half the cost of living in New York. Unlike the most expensive city in the country, it makes sense to have a car out there, but get a nice one: you'll be spending a lot of time in it. LA has some of the longest commutes in the country.

Washington, D.C.: in this part of the country, take advantage of a 3.8 percent unemployment rate for the metro area. That's a hell of a lot better than the nationwide 9.8 percent (expected to break 10 percent early next year).

.

Culinary Concepts by Jean-Georges, the global restaurant company by the renowned chef and his business partner Phil Suarez, has announced their first restaurant in Hawaii. The Kaua'i Grill will open at The St. Regis Resort Princeville at the start of November. The grill is the resort's signature restaurant and has stunning views of Hanalei Bay through panoramic floor-to-ceiling windows. Chef Vongerichten and his team have created a menu that will utilize the freshest fish and ingredients indigenous to the islands while adapting recipes and culinary techniques to showcase the chef's unique approach.

The interior will be done in shades of cocoa, ruby, and bronze with zebra wood. The spiraling lit fabric ceiling evokes the shape of a nautilus shell. Cascading from the center of the ceiling is a hand-crafted fiber optic and ruby glass hibiscus chandelier. The restaurant will be open for dinner nightly from 6 to 10 p.m. for resort guests as well as the public.

The hotel foreclosure shakeout continues with another Hawaii hotel in trouble. The operators of the 310-room Maui Prince Hotel will have to lay off 380 workers when the resort is shut down on September 16. The resort is being foreclosed upon by mortgage holders including Wells Fargo Bank after owners failed to pay the $192.5 million mortgage when it came due in July.

The 310-room beachfront resort offers rooms starting at around $425 a night. It is managed by Prince Resorts Hawaii but is owned by Morgan Stanley real-estate fund and local developers which bought the hotel in 2007 for $575 million (there is a $227.5 million in mezzanine debt being held by a UBS fund plus $250 million in equity that Morgan Stanley and others put into the property).

The resort is located on a white sand beach at the foot of Haleakala on Maui. The entire hotel is built around an Asian meditation garden with stone paths, waterfalls and streams. The hotel is designed so all rooms have at least a partial ocean view. There are 19 luxury suites. The resort is also home to the Makena Golf Course designed by Robert Trent Jones Jr.

Prince Resorts Hawaii has said it will stop managing the resort due to a shortage of funds from the resort's owners and lenders. The company manages three other resorts in Hawaii. Wells Fargo and other lenders have asked a Hawaii state judge to appoint a receiver to be in charge of find a new management company and to administer an escrow account for covering the hotel's costs. No word yet on whether a name change will be required if Prince Resorts is no longer managing the hotel.

UPDATE: According to the Maui News the trustee attorney for the Maui Prince says the hotel will remain open. The Maui Prince recently announced a $99 a night room deal available Sunday through Thursday nights. (thanks, Jeff)

The great thing about visiting an island like Kauai is that so much of it isn't easily accessible -- if you really want to get to the most stunning parts of the island, you're going to need to engage a guide. And for most people, engaging a guide means heading out with a group of strangers. This doesn't work out so well in the new movie A Perfect Getaway set on Kauai -- but of course, that horror flick is fiction. Although it's not fiction to say that one definition of luxury travel is being able to avoid what most people have to do on a holiday -- and that a luxury traveler's definition of horror could just be a lack of privacy.

Luckily, there's a way around such difficulties. Outfitters Kauai, on Poipu Beach, offers a host of adventures taking you to the parts of Kauai that make you feel like you've entered into a computer simulation of the most beautiful place on Earth. (Like, for instance, a sea kayak of the Na Pali coast.) These are group trips, but, when country music star/actress Reba visited Kauai last Fall, and decided she wanted to zipline through the island's tropical forest and waterfalls, she did the only sensible thing: she bought out the whole tour that day. Rick Haviland, owner of Outfitters Kauai, says that most of his excursions accommodate 13 people at a maximum, so if you purchase every single slot, no stranger can join you and your hand-selected group. A Na Pali sea kayak, for instance, will cost around $3,000, before taxes and guide gratuity.

Brent Black, renowned authority and preeminent purveyor of handwoven straw hats, is now offering the world's finest Montecristi Panama for $100,000. Known simply as "The Hat", Black calls the exquisite creation the most finely woven Montecristi Panama the world has ever known. Authentic Montecristi Panamas, the world's greatest, are made from extremely fine toquilla straw and woven only in Ecuador; a handful of master weavers produce the best of the best, which sell for tens of thousands of dollars apiece. The Hat was commissioned by Black from the king of the master weavers - Black calls him the best weaver in history - Simón Espinal, who lives in the village of Píle in Montecristi Canton. It took him five full months to complete.

After Espinal completed the weaving, five other artisans spent several more weeks preparing and finishing The Hat. An incredible amount of handwork goes into Montecristis; hence the price. You can see some of it in the gallery and a more detailed exposition here. The Hat has not been blocked into a style or sized yet, and is awaiting the purchaser's final instructions. Black offers dozens of different styles and bespoke finishes, some based on vintage patterns such as the dashing Optimo design, above. The Hat is so incredibly fine it weighs less than one ounce. "It is as thin as my stationery," Black tells The Classicist. "When I handle The Hat, I do not worry that it might fall to the floor if I drop it; I worry that it might float away."

While Espinal could theoretically create another one equal to The Hat's fineness, it's not a given that he could replicate the feat. "I have been obsessed with the very finest hats for more than 20 years," Black notes. "I have researched the finest hats woven during the 20th century. There is simply no hat that is comparable to this one." At first Black says he did not want to part with The Hat. However, "if someone were serious enough to pay $100,000 I think I'd have to give it up," he concedes. "I represent the interests of the artist as a gallery does. Simón would be pleased for me to sell it." If that's out of your range, don't worry - Black's best hats, other than this unique work of art, sell for $5,000 to $30,000. You can work your way up.

The latest in impressive real estate auctions takes us to Hawaii and two luxury properties at the Four Seasons Resort Hualalai in Hawaii. The two homes were formerly listed at $10.3 million and $9.1 million. The homes will be auctioned off on August 10 through Concierge Auctions in cooperation with Hualalai Realty. No minimum bid is required.

The first property, 72-151 Lau'eki Street, is located on 25,000 square feet of land and contains a 5,900-square-foot residence with 4,600 square feet of air conditioned living space including five bedrooms, five baths and one half-bath, and more than 1,300 square feet of covered lanais. It was was previously offered to $10.3 million unfurnished. The second property, 72-155 Lau'eki Street, is on 21,000 square feet of land, with 4,416 square feet of interior living area and more than 1,200 square feet of lanais. It includes four bedrooms, four baths and one half-bath, and a two-plus car garage. It was previously offered to $9.1 million unfurnished. Both homes have a swimming pool with infinity edge and integrated spa, covered entry with zen garden, outdoor kitchen, and a private outdoor shower garden. A $100,000 deposit via wired or certified funds is necessary to bid.

Hawaii's real estate market has been hard hit by the recession because many properties are vacation homes. Short sales have been rising and the state ranks 19th in foreclosures in the nation.

Once again the use of the Donald Trump name has gotten a developer in trouble. Earlier this year angry investors sued Donald Trump and Los Angeles developer Irongate Wilshire over the failure of the Trump Ocean Resort Baja Mexico. Now some of the buyers at the new Trump International Hotel & Tower Waikiki Beach Walk have filed a lawsuit looking to get out of their sales contracts. Once again they said that Irongate misrepresented Donald Trump's role in one of their projects. The sellers claim that Irongate said in 2006 that Donald Trump was a co-developer of the 38-story project but that the developer had only licensed the Trump name. The lawsuit alleges that Irongate concealed the terms of the license. The popular project set records in 2006 when sales opened and the units sold out in a single day with units selling for millions of dollars.

The lawsuit says that the buyers were only told right before final deposits were due that the project was Trump in name only. This led to concerns about the worth of the real estate if Trump pulls his name from the project. The AP reports that the lawsuit will be amended to add more buyers. The Trump name was also involved in a similar lawsuit in Florida. Trump is not named in these lawsuits but certainly they must bolster his belief in the value of his name and brand.

Summer is more than here, it is in middle season territory and hopefully you've been able to enjoy yourself despite economic issues that have have put a damper in your summer recreational budget. Part of summer time fun is summer time gear. What better item to define this ideal (especially these days) than a value priced luxury watch born from the surf-rich shores of Hawaii. Enter one of my favorite sporty timepieces this year - the Bathys Benthic line. A watch available in various styles, pictured is the Benthic Automatic (a quartz version is also available) with a mother of pearl or solid color dial. Note that the watch is currently available with a rubber strap. The pictured metal bracelet is coming soon I hear - but I wanted to show you how pretty it will look.

The steel case (also available in black PVD) is just over 44mm wide with a rotating diver's bezel. The dial is mother of pearl, black, or orange. You'll appreciate the large sized numerals and hour indicators that are treated well with luminant. The hands are easy to read and in different shapes to assist with legibility. The automatic version has a Swiss ETA 2892 movement inside, and is possibly the best priced watch on the market with this high grade movement inside. With 200 meters of water resistance, this watch is truly a diver's buddy, a surfer's friend, or a night club companion. It comes in a rugged Pelican travel case and is well priced at just under $1,700 (likely a smidgen more with the metal bracelet when it arrives). The quartz version of the watch is less.

Ariel Adams publishes the luxury watch review site aBlogtoRead.com.

If you want to hang with the wealthy you might want to head to Hawaii. Phoenix Marketing International has announced the results of their latest study which shows that Hawaii remains the state with the largest percentage of millionaires per the overall population. In the Aloha State as in most everywhere else, the amount of millionaires has diminished over the past year. They led the list last year with 7.26 percent of the population and continue to dominate in 2009 with 6.4 percent of Hawaii's households being worth $1 million or more in investable or liquid assets, (excluding sponsored retirement plans and real estate).

The other states in the top five are Maryland (6.3 percent), New Jersey (6.2 percent), and Connecticut (6.2 percent), an order of ranking unchanged since 2008 with Virginia sneaking into the top five at 5.5 percent, displacing Massachusetts which is now in sixth place. Since this list ranks the percentage per population the smaller states have a better shot at making it to the top.

Where can you find the lowest percentage of millionaires? That would be Mississippi which has owned the bottom spot for the past four years and hits a new low this year with 3.06 percentage of the population being millionaires. The state with the most millionaire households is California with 662,735 or 5.28 percent of the population. The complete list is available as a PDF download here.

Hawaii to Oahu via space? That's the potential plan being floated by Rocketplane Global which hopes to put a new spin on island hopping. The flight offers a different view of our planet than other space tourism take-off points, showcasing the vastness of the Pacific Ocean. At a time when Hawaii tourism is in the doldrums the state is considering a new law authorizes the state to spend $500,000 to apply for a spaceport license from the federal government. Hawaii's governor, Linda Lingle will either sign the legislation this month or let it become law without her signature.

The program, which will take about three years to complete, would make Hawaii the eighth state with a spaceport license. Travelers would eventually pay around $200,000 for a weeklong package for training and before a flight offering a a few minutes of weightlessness 62 miles above the Earth. Several space tourism companies, including Rocketplane, have shown interest in coming to Hawaii. It makes sense to have space tourism in an an area that already has facilities for accommodating guests in place. Since the bulk of the space tourism experience involves training with the actual space flight taking very little time, travelers might be compelled to want to spend that time in scenic surroundings.

One of Waikiki's most recognizable hotels will no longer be open for guests. The Y-shaped Ilikai hotel on Waikiki Beach (shown above, hotel not pictured) opened in 1964 but came to national attention in the 1970s when it used in the opening sequence of the "Hawaii Five-0" television show. But now the hotel has closed because its new owners were losing several hundred thousand dollars a month.

In its nearly five decades the 30-story Ilikai has hosted U.S. Presidents and celebrities, especially during its 1960s and 1970s heyday when stars like Elvis Presley, Stevie Wonder and Lucillle Ball visited. But the hotel has fallen on hard times recently. New York-based iStar Financial Inc. bought the hotel for $51 million at a foreclosure auction in May and has decided it was too expensive to keep the hotel open. The move puts around 75 employees out of business. There were 203 hotel rooms in the 1,000-unit hotel-condo-timeshare property and guests staying at the hotel at the time of closure were relocated elsewhere. Operations related to the condo units are not affected. The hotel was an 800-room hotel operation just a few years ago before it was sold off into time share chunks.

Employees have said their tearful goodbyes but are holding out hope that the new owner will reopen the Ilikai with the same union crew. On the day before the closure workers rallied to save their jobs. Hawaii has seen many of its tourism jobs affected as hotel occupancy rates have plummeted. Recently the Hawaii Tourism Authority unveiled a new initiative aimed at boosting short-term travel to Hawaii by focusing on courting visitors from Japan.

UPDATE: The AP is reporting that the four dozen employees of the Ilikai hotel got their jobs back on Friday when their labor union and the property's new owner struck a new deal. Those employees that won't be rehired will receive severance packages.

Other than the footprint, the resort has been completely rethought. It has three separate buildings that create something of a U-shape, facing the ocean. Before renovation, the former hotel had some rooms over the lobby that faced away from the water -- basically no view at all save for the parking lot. No longer, those rooms without a view have been (very wisely) transformed into a spa, and a departure lounge for late or early arriving guests.

Koa Kea has a retro vibe going on -- in this sense, it reminded me of the Valley Ho in Scottsdale, one of my favorites. In the lobby and in the guest rooms, the dominant impression is of white textiles and dark brown wood, with accent colors of fuschia, teal and coral -- very bright, but designer Anita Brooks used an appropriately light hand. It's all quite a nice foil for Poipuand Kauai's exuberant greenery and bright blue ocean. There are six ocean-front suites and three ocean-view suites, the ocean front suites make more use of traditional sand, pale green and blue beach tones that you often see in ocean view rooms -- because really you're not going to be admiring the bed spread if you're right on the ocean.

All rooms are well equipped with Anichini linens, flat screen TVs, Nespresso Espresso coffee makers (read the instructions!) and iPod docking stations

Koa Kea has 121 rooms, six ocean-front suites, and three ocean-view suites. Opening promotional rates from $299 (for a garden view) to $2575 for an ocean front two-bedroom suite.

The Four Seasons on Maui at Wailea is consistently rated as one of the top hotels on earth, and so as you'd expect, this newly renovated property, owned by Michael Dell, isn't meant to be a bargain: its 1,400 square foot stunning ocean-view suites run $2,495 a night. (The sunrise as seen from one those rooms pictured here.)

But the hotel has always been notable for the extras it provides, whether you're in a standard room or a suite. There are no nickle n' dime charges for poolside cabanas, for instance, nor for the sunglasses-cleaning service provided by attentive poolside staff. Also included: yoga, snorkeling, intro to scuba diving classes, and even an outrigger canoe excursion, in which you learn how to row in a traditional canoe, while learning canoeing commands in Hawaiian. What's more, the hotel has no plans to roll back (or start to charge for) these extras given the tough economy.

Still, the Four Seasons Maui is a bit more of a bargain now, as the hotel has just announced a new $395/night entry level rate, for its mountainside rooms, as well as a book four nights, get the fifth night free special. Personally, I'd use the savings to book a spa treatment at the property's hale hau, a traditional Hawaiian thatched roof hut. It's perfectly private, but situated right on the ocean, so you can hear the waves crashing while you're getting massaged, wrapped or facial-ed. A 110-minute massage costs $340 at the hale hau, couples get massaged together for $660.

Europe – the same corner of Europe, actually – claims the first three spots in Mercer Consulting's annual Quality of Living Survey. Vienna, Austria and Zurich and Geneva in Switzerland lead the list, followed by Vancouver, Canada and Auckland, New Zealand in a tie for fourth.

Little has changed for the top half of the top 10. Last year, Zurich nabbed the top spot, and Vienna and Geneva shared the #2 spot. Vancouver is unchanged year-over-year, and Auckland's #5 finish last year is roughly the same as its tie for fourth in 2009.

Not only are the top places to live ostensibly enjoyable, you're more likely to be there for a while. Life expectancies in these cities start at 79 years. It's better than living a nice long life in a dump, I guess.

The United States doesn't appear until the bottom of the top 30, with Honolulu and San Francisco. From Asia, only Singapore picks up a spot in the world's 30 best places to live. South America and Africa are not represented at all. It's strange, I half-expected to see Mogadishu on this list.

Of the 215 places listed, Baghdad has the distinction of finishing last. Sometimes, common sense prevails.

At $7,000 per night, the Premier Suites at the beachside Halekulani resort in Hawaii are among the world's priciest. However, the posh getaway has just added a luxurious new amenity that gets you a lot more bang for the buck. Called "Art in Motion," the program consists of a fleet of custom designed exotic autos, included at no additional charge as part of the Premier Suite guest experience. These include the Royal Suite, the Vera Wang Suite and the Orchid Suite.

The fleet features a Bentley Continental GTC convertible (above), Maserati Gran Turismo, Lotus Elise and Lotus Exige S. With the Bentley and Maserati guests have the option of being chauffeured around the glorious landscape in Waikiki, while the Lotus collection features GPS-guided thematic tours of the island, such as Culture, Adventure and Romance. Each car also comes with personalized leisure itineraries prepared by a Halekulani concierge.