Even by the profligate standards of the Gulf, Abu Dhabi's new Emirates Palace hotel marks a new chapter of excess. A mini-city of monumental cast, the 400-room, pink granite hotel cost its owners, the government of Abu Dhabi, a reputed $3 billion to build. It fronts its own 1.3-km beach and sprawls over 40 impeccably manicured hectares — an astonishing 10 of which are devoted to its vast indoor spaces.

Dwarfed by soaring columns and boundless ceilings, guests can wander among 6,040 sq m of gold leafing, 114 domes adorned with glass mosaics, and 1,002 bespoke Swarovski crystal chandeliers, in an interior that seems part Arabian Nights, part Walt Disney. The hotel's centerpiece is the 42-m-wide Grand Atrium, flanked by five stories of top-tier suites, including the six Royal Suites,

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Mere mortals can content themselves with the hotel's other wings, where standard rooms begin at a heart-stopping $625 a night. They do, however, come with high-faluting technology (including touch-pad controls and 50-in. plasma screens) and a butler service. Dining facilities comprise 14 restaurants — four are open now, with 10 others due to open in the coming year — and a number of plush bars and lounges. A spa and fitness center will also open by the end of 2005. One question remains: Should you arrive by yacht, helicopter or in one of the hotel's fleet of Rolls-Royce Phantoms? tel: (971) 2 690 9000; www.emiratespalace.com

• FARHAD HEYDARI
• There's no skimping when it comes to Abu Dhabi's latest luxury hotel