The Wealth Bulletin has compiled a new list of the World’s Top Ten Most Expensive Hotel Rooms.

Despite the past year’s financial and economic turmoil, prices at the best hotel suites have risen by an average of 10% this year.

The winner is the Royal Penthouse Suite at the President Wilson Hotel in Geneva Switzerland which charges a whopping $65,000 a night.

A striking triplex penthouse apartment in a clock tower overlooking the Brooklyn Bridge and New York Harbor has gone on the market for $25 million.

The Dumbo building was built by a cardboard box manufacturer and renovated by Dumbo developer David Walentas.

The main floor of the sleek modern apartment is dominated by four working clocks housed in four 14-foot-high round windows.

Skyloft Penthouse in New York City’s Tribeca neighborhood has become the most expensive condominium ever sold in downtown Manhattan.

Conceived by James Carpenter Design Associates, the modern duplex loft with distinctive glass constructions sits on top of a building dating from the 1920s and offers panoramic views of the city from the 14th floor.

The interior of the 145 Hudson Street loft is the work of Roger Marvel Architects and is meant to bring together the inside and outside spaces, for instance through the presence of glass doors leading onto terraces.

Downtown New York will greet its first ultra-luxury high-rise hotel when Trump SoHo New York opens in Fall 2009.

Located at 246 Spring Street in the heart of the fashionable SoHo district, the dramatic, 46-story, 400-room glass tower neighbors numerous art galleries and chic boutiques.

Eleven spectacular penthouse suites crown the top three floors of Trump SoHo New York, including the largest suite on the East Coast, measuring 10,045 square feet.

Real estate mogul Victor MacFarlane has placed his huge St. Regis penthouse on the sales block for $70 million, a figure that would obliterate the previous record price tag for a San Francisco residence.

Commandingly sited atop the highest floors of the Five-Star St. Regis Hotel & Residences in San Francisco, this one-of-a-kind, palatial penthouse features over 20,000 expansive square feet, including 2,900 square feet of terraces – one of the largest personal residences in all of San Francisco.

The property also features 2,900 square feet of terraces with 360-degree views of many San Francisco landmarks. Glass walls also offer plenty of light and the foyer has a winding staircase and two-story waterfall.

There are six bedrooms, seven baths, four powder rooms, four fireplaces, two offices, a wine storage room, a gym with a sauna and steam room and a 13-seat cinema. It is definitely one of the most striking apartments in the country.

The asking price for the completed condo works out to $3,500 for each of the roughly 20,000 square feet. MacFarlane bought the property, originally three unfinished units on the top two floors, for about $30 million in late 2005.

The question remains, however, whether anyone will be willing to pay that much for one now.

(The Ohio-born MacFarlane is the chief executive officer of MacFarlane Partners, a San Francisco real estate investment firm with $11 billion under management. He has been managing money for the California Public Employees Retirement System since the early 1990s.)

Royal Suite, Burj Al Arab

Demand for the top end of the luxury hotel market has been unaffected by the credit crunch, keeping prices for the best rooms at very high levels : the superrich are still willing to spend huge sums on staying at the best hotel rooms in the world, paying as much as $34,000 a night to lodge at the most luxurious suites, according Wealth-Bulletin’s survey of the Top Ten Most Expensive Hotel Rooms in the World.

Also worth noting is the appearance of Dubai (the Burj Al Arab’s Royal Suite, above) and Moscow hotels on the list, which would have been unheard of just a couple years ago. Here are the Top 10:

1. The Warner PentHouse, Four Seasons; New York, $34,000 per night.
2. Royal Penthouse suite, President Wilson Hotel, Geneva, $33,000 per night.
3. The Presidential Suite, Hotel Cala Di Volpe, Costa Smeralda, Italy $21,000 per night.
4. Royal Suite, Burj-Al-Arab, $18,000 per night.
5. Royal Armleder Suite, Le Richmond, Geneva, $17,500 per night.

6. The Ritz Carlton Suite, The Ritz Carlton, Moscow; 16,500 per night
7. The Royal Suite, Four Seasons George V, Paris; $15,500 per night
8. The Imperial Suite, Park Hyatt Vendome, Paris; 15,500 per night
9. Brook Penthouse, Claridges, London, $10,000 per night
10. Penthouse Suite, Hotel Martinez, Cannes, $9,300 per night (During the Cannes film festival week in May the price rockets to $48,000 a night).