01
First Edition of J.R.R. Tolkien's The Lord of the Rings, $45,000
It took 47 years for the brand extension wizards to turn the famous trilogy into a live-action movie, and in that time the first-run books have become as coveted as dragon's gold. It's a princely sum, but dealers predict the two sequel films (December '02 and '03) will push the price even higher. (Quill & Brush, 301-874-3200, www.qbbooks.com)
02
Piano Lessons from Ray Charles, $60,000
Wanna learn to play the piano? With soul? This man invented soul. You probably won't learn chromatic scales and augmented triads, but you will reach deep down into the core of your being and pour your feelings out through your fingertips. By the hour. (Ray Charles Publicity, 310-475-7739)
03
Steinway & Sons Tricentennial Grand Piano, $80,000
You'll need a piano, of course. To celebrate the instrument's 300th birthday, Steinway created this beauty. Its 12,000 components are made from materials like Appalachian hard maple, South American tulipwood, and elephant-friendly synthetic ivory. And the sound? It'll fill a living room the size of Carnegie Hall. (Steinway & Sons, 800-345-5086, www.steinway.com)
04
Shoehorn, $65
If you're the tennis-shoe type, feel free to move on to the next item. But if you've invested in a pair of high-end kicks-you know, of the Prada, Tods, Edmonds, Cole, Gucci, or Blahnik variety-you certainly need a shoehorn, and not one of those plastic jobs they toss in the bag with your receipt. This scalloped, stainless-steel, Belgian-made model transforms the usually humble horn into an impressive statement about style. Namely, yours. (Ameico, 888-350-8765)
05
Fine-Smelling Fresh Fragrances, $205
For some, the sweet smell of success is the inky scent of crisp cash. For others, it's a fragrance that's both understated and sophisticated. Four new splashes for you or someone you love: For men, BLV pour Homme, $45, and Michael Kors Michael for Men, $50. And for women, Ralph Lauren Glamourous, $53, and Gucci Rush 2, $57. (At fine department stores. The finest, actually.)
06
Utah Land, $656,000
The Sundance Film Festival, that oh-so-exclusive, fur-lined-parkas celluloid carnival, runs January 10 to 20. To make sure you have lodging, why not buy your own Redfordian outpost? This 13-acre plot on the Colorado River, a morning's drive from the festival grounds, is just the ticket. To build a cozy cabin and buy a few fillies, we've thrown in an extra $145,775. (Century 21 Red Rock Real Estate, 800-223-2417, www.moabrealestate.com)
07
Supertrendy Bag, $300
Messenger bags are in vogue, but most won't pass corporate muster. One exception: this satchel full o' style from palindromic New York design house Yggy. Crafted from cotton canvas and Italian leather, it'll let 'em know you're there to deliver the goods, not the mail. (Yggy, 212-683-9676, www.yggyworld.com)
08
Five Golden Rings, $12,655
'Tis the season to buy really extravagant, really gorgeous, really Sanskrit jewelry for the people you love (assuming they're not into lords a-leaping). Pick up one of these 18k rings-which range in price from $1,275 to $5,480-from celebrity-favorite SoHo boutique Me & Ro, and it'll be the only thing you need to put under the tree. (Me & Ro, 917-237-9215)
Total=$1,000,000
