$40,000 per night! This better be a good hotel room. Hugh Hefner’s sky villa at Palms hotel in Las Vegas hits the top of the list as the most expensive luxury accommodation for 2007. Incredibly, Hugh Hefner himself has only stayed there once (but I bet it was a great night for him).

This is everyones dream hotel room featuring:
- 9000 square feet 2 storey suite.
- 2 gorgeous bedrooms with incredible views (and a rotating bed in the main).
- personal swimming pool.
- sauna
- glass elevator to get to the second floor if your a lazy one.
- huge flat screen monitors in every room.
- full complete bar for those alcoholics.
- private gym
- poker table

Sorry, the girls are not included. Bit like those toy commercials who quickly ramble off “batteries not included”. Can’t really ask for more.