Asahi Beer, which holds the rights to distribute French cognac Remy Martin in Japan, has announced that 30 bottles of Remy Martin’s premium champagne cognac Louis 13th Black Pearl Magnum will be released in Japan from this month. 358 bottles will be released globally.

The precious liquid, which comes in an original Baccarat crystal holder, will be available at select department stores for an astounding ¥4,000,000 (or about $38,000) for a 1,500ml bottle.

They expect the Louis 13th Black Pearl Magnum to be swallowed up in the high-end nightlife establishments in Tokyo’s Ginza and Kyoto’s Gion at an even more exorbitant 50% mark-up.

Photographer David LaChapelle’s distinctive va-va-voom style graces a new bottle of Remy Martin VSOP Cognac. The bottle LaChapelle created takes its inspiration from the Paris cabaret scene during the Jazz Age when Remy Martin first appeared in 1927.

The design features a curvaceous woman dancing in a brightly-colored jungle. The bottle will sell for $50 and will be available at wine and spirits stores around the U.S starting in June. There will be 150,000 bottles produced

Who said anything about a recession? Sometime between the government bailout of Bear Stearns and the Bureau of Labor Statistics report that America lost 80,000 jobs in March, Lee Tachman spent roughly $50,000 last month on a four-day jaunt to Miami for himself and three close friends.

The trip was an exercise in luxuriant male bonding. Mr. Tachman, who is 38, and his friends got around by private jet, helicopter, Hummer limousine, Ferraris and Lamborghinis; stayed in V.I.P. rooms at Casa Casuarina, the South Beach hotel that was formerly Gianni Versace’s mansion; and played “extreme adventure paintball” with former agents of the federal Drug Enforcement Administration.

Mr. Tachman, a manager for a company that executes trades for hedge funds and the owner of “a handful” of buildings in New York, said he has not felt the need to cut back.

“I always feel like there’s a sword of Damocles over my head, like it could all come crashing down at any time,” he said. “But there’s always going to be people who are trading, and there’s always going to be a demand for real estate in New York.”

He is hardly alone in his eagerness to keep spending. Some businesses that cater to the superrich report that clients — many of them traders and private equity investors whose work is tied to Wall Street — are still splurging on multimillion-dollar Manhattan apartments, custom-built yachts, contemporary art and lavish parties.

Buyers this year have already closed on 71 Manhattan apartments that each cost more than $10 million, compared with 17 apartments in that price range during all of 2007. Last week, a New York art dealer paid a record $1.6 million for an Edward Weston photograph at Sotheby’s. And the GoldBar, a downtown lounge, reports that bankers continue to order $3,000 bottles of Rémy Martin Louis XIII Cognac.

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Read this “Ultra” interesting article on nytimes

This versatile crocodile coin purse is lined with cognac brown leather. There are two credit card slots in the inner compartment, hidden behind two note holders secured with a leather strap and snap button.

The front section consists of an extendable coin pocket secured with a envelope flap.

Dubbed as the DNA of Cognac, Henri IV Dudognon Heritage is presented in an exquisite bottle.

Produced since 1776 it is aged in barrels for more than 100 years. Exorbitantly priced at 1 Million Pounds Sterling, the liquor is bottled in a bottle dipped in 24 K Yellow Gold & Sterling Platinum and decorated with 6,500 certified brilliant cut diamonds.

With an approximate weight of 8 Kilograms, it is filled with 100 cl. of Dudognon Heritage Cognac Grande Champagne that contains an alcohol content of 41%.

This jewelled packing was master crafted by the well known jeweller Jose Davalos.