So...you've got some cash to blow. Might as well make it worthwhile for Christmas. How about spending $11 million on a tree?

Christmas came in extravagant fashion to the Muslim desert emirate of Abu Dhabi as a glitzy hotel unveiled a bejewelled Christmas tree valued at more than 11 million dollars on Wednesday.

It is the "most expensive Christmas tree ever," with a "value of over 11 million dollars," said Hans Olbertz, general manager of Emirates Palace hotel, at its inauguration.

The 13-metre (40-foot) faux evergreen, located in the gold leaf-bedecked rotunda of the hotel, is decorated with silver and gold bows, ball-shaped ornaments and small white lights.

But the necklaces, earrings and other jewellery draped around the tree's branches are what give it a record value.

It holds a total of 181 diamonds, pearls, emeralds, sapphires and other precious stones, said Khalifa Khouri, owner of Style Gallery, which provided the jewellery.

"The tree itself is about 10,000 dollars," Olbertz said. "The jewellery has a value of over 11 million dollars -- I think 11.4, 11.5."

This will probably be an entry into the Guinness book of world records, Olbertz said, adding that Emirates Palace planned to contact the organisation about the tree which is to stay until the end of the year.

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