Looking for the perfect gift for someone who has (almost) everything?

Then the December issue of Robb Report is a must-have with its exclusive “Ultimate Gift Guide,” perfect for those for whom cost is no object.

This year, the magazine brings readers 21 exclusive items worth a total estimated value of more than $100 million.

Here’s a rundown of this season’s most outrageous offerings:

• $44 million for Aquos Yachts’ 164-ft. expedition superyacht Star Fish to be delivered in 2012 and a three-week, 10-person charter trip aboard her sister ship, the 148-ft.

• $20 million for a full-size custom-built backyard theme park complete with roller coaster, virtual reality rides and carousel.

• $15 million for a collection of 13 natural red diamonds, among the rarest gems in the world, with a custom jewelry design service from Leviev and two red and white diamond rings.

• $9.78 million for a Bugatti package, including a 1936 Type 57SC Corsica Four-Place Open Tourer, a 2011 Veyron 16.4 Super Sport, a Parmigiani Bugatti Super Sport watch and an OriginTimes Big Block watch winder.

• $2.5 million for an Aero L-39 Albatross fighter jet and a four-day aerial training and combat experience for eight participants.

• $1.75 million to co-sponsor and participate in a three-month mission to save lions from extinction led by National Geographic explorers with private jet travel to 11 African countries and stays at luxury safari camps.

• $1.6 million for a bespoke two-person submersible glider built by Hawkes Ocean Technologies with a three-day training jaunt to the Bahamas.

• $1.5 million for eight extremely rare single-malt Macallan whiskies barreled during each of the last eight decades plus eight custom Lalique decanters to hold them

Source: JamesList