The 13-metre structure in the lobby of the Emirates Palace hotel is said to be worth more than $11m.
From a distance it looks fairly standard.
But closer inspection shows it to be draped in necklaces, earrings and other expensive jewellery.
Branches are carrying 181 diamonds, pearls, emeralds, sapphires and other precious stones.
The tree itself cost only $10,000.
It’s the jewellery which pushes its total value to over $11m.