But it's Christmas, after all. So John Mulligan offers you a glittering glimpse of tasty temptations on which to spend your SSIA cash.

Even if it's just a pretty picture to admire, we hope you enjoy it YOU could be prudent. Or, you could live it up when your SSIA matures next year. Playing it safe is commendable, but what could you do if you felt like blowing all that cash? We offer some suggestions for those who want to live the high life, albeit for only a short while.

SINGLE, 20S SSIA VALUE: ¤19,050 For him: Moscow. Even since the fall of the Soviet Union it retains the somewhat dubious allure of being a hotbed of intrigue, deception, spies and racketeering. And what better way to relive the past than to splash every single cent on a week that is straight from a boy's-own comic.

Five nights at a five-star Moscow hotel, including breakfast wouldn't make a huge dent in the cash pile.

Add in a week's training at the once top secret Flight Research Institute in Zhukovsky, 35km southeast of the capital and two flights in an L-39 training jet (a reconditioned one can be bought at www. l39jetaircraft. com for $239,000) and one flight in a MiG-25 Foxbat which could take you 80,000 feet towards the edge of space.

Now you're talking. After training you'll be able to handle the controls in-flight, even without any previous pilot training. Sounds scary. This will set you back $25,150 (Euro19,100). It's currently on special offer at www. flymig. com.

And they'll give you a nice DVD of your flight.

For her: Let's try the Caribbean. Your friends will have to pay their own airfare, but for $25,000 (Euro19,000) for a week anytime during January to April, 10 of you can live in the lap of luxury at Frenchman's Lookout, on the island of Tortola. The fee includes the exclusive run of the house and spectacular sea views.

Also included is 10 hours of on-site spa treatments, two full days on the lodge's 35-feet luxury power yacht, breakfast every day, a maid service and sublime escape. There's also a fully-equipped gym and a poolside gazebo with bar.

(www. frenchmanslookout. co m).

Alternatively, if you're feeling more selfish, try this: An Yves Saint Laurent Muse handbag will 'only' set you back about Euro1,000.

But to blow almost everything, opt for the 'white crocodile' model. It will burn a cool $19,000 (Euro14,400) hole in your pocket, and you can add a bottle or two of the world's most expensive cosmetic - Revive's volumising serum at a mere $600 per 30 grams (www. amazon. com). You might even have some of your SSIA left to put in your handbag.

COUPLE, 30S, NO CHILDREN SSIA VALUE: ¤38,100 EVER been to Tokyo? Well, that's the next stop to burn Euro38,000 - or most of it, at least. An upper class flexible return seat on Virgin Atlantic (www. virgin-atlantic. com) from London to Japan's capital will set two people back a combined Euro15,000.

On board you'll be able to be able to snooze on a flat bed, have cocktails in the upper class suite cabin and even relax with a massage. No set meal times and you can choose what you want to eat from an extensive menu.

Make sure you don't over indulge just yet.

In Tokyo, make your way to the Shinbashi district and enter the doors of the unassuming Aragawa restaurant (it has no website). It is allegedly the most expensive in the world, according to Forbes, but some restaurant critics say even more pricey ones can be found. Dinner for two will set you back at least $1,000 (Euro750) and all you'll get is a small bit of steak: prime Kobe beef sourced from just one farm. Add some more wine and the bill keeps rising. Fast.

The beef by the way, according to one critic is "fantastic", but not worth the money (www. vinography. com/archives/tokyo_restaurants/index. html).

And how to spend the remainder of that SSIA? Try visiting the Nishijin district in Kyoto, the traditional home to kimono makers.

Emperors and princesses have had their kimonos made here, but you'll be hard pushed these days to find one made from Japanese silk - most kimonos are now made either from cheaper imported silk, or made abroad.

Two handmade kimonos made from Japanese silk, however, will easily fritter away the rest of your savings.

MARRIED, 40S, TWO CHILDREN SSIA VALUE: Euro38,100 HIT New York, but fly economy. The money will be used for some serious indulgence.

You might want to bring some of the kids' friends - don't worry, they'll be out of your hair most of the time.

One night at the Plaza's presidential suite will set you back $15,000 (Euro11,000). You'll have to stay awake for 24 hours at least to get value for money.

The 7,800sq ft suite extends over the entire 18th floor of the swanky hotel.

There are two living rooms, a wine cellar, parlour, library, six bedrooms and seven bathrooms. Any of the four balconies will offer decent views of the city, while a maid and butler will help ease your stay.

A private chef is on call night and day to whistle up anything from a ham sandwich to lobster. And when it's time to go out, the complimentary chauffeur-driven Rolls Royce will take you where you want to go. For the adults, it's the Alain Ducasse restaurant (www. alain-ducasse. com) - New York's most expensive, but some critics say its European-US fusion leads to "an entire restaurant lost in translation"). So what about the kids? This is where one of the world's most famous toy stores - FAO Schwarz, comes in. For $25,000 (Euro19,000) you can hire the outlet for a private sleepover for the children. Included is face painting, pizza, learning the dance-on-piano moves that featured in the Tom Hanks movie Big, and much more (www. fao. com). Seem like a waste of your hard-saved cash? That's the point.

RETIRED, 60S SSIA VALUE: ¤38,100 YOU could try a seven-day, six-night cruise on the Queen Mary 2 from Southampton to New York. The Grand Duplex suite boasts a private sundeck, restaurant and lounge and will set you back $3,900 (Euro3,000) per day - each, which will eat up everything you've saved and still leave you melting some plastic to pay for the airfare home (www. cunard. com/qm2).

If cruises are your thing, but you don't fancy the whole trans-Atlantic holiday, then maybe the Mediterranean is for you. Starting from Euro35,000 for one week, you could rent the 80-feet Atlantis, which is based in Greece (http: //www. bnycharters. com/yachtsearch. php? cmd=detail& boat_id=147).

With a crew of four, this air-conditioned vessel has five cabins and can sleep nine guests. Each cabin is en-suite and you'll be able to skip around the Greek islands to your heart's content. The fuel economy isn't great though. It guzzles about 550 litres an hour at a cruising speed of 25 knots. A packet of Dramamine costs somewhere around Euro3.

World's most frivolous things on which to blow your money

1) William Shatner's kidney stone: sold for $25,000 (¤19,000) to Goldenpalace. com
2) F Duerr & Son Seville orange marmalade: £5,000 (¤7,454) per jar
3) Queen Elizabeth I's thimble: sold in 1992 for $31,000 (¤23,500 at today's rate)
4) Meridian Audio DVD player, model 800: $20,000 (¤15,200)
5) Honma golf clubs (set of 14, 24K gold plating): $53,000 (¤40,231)
6) Bottle of Krug Clos du Mesnil (1995) champagne: £362 (¤540)
7) Bottle of 1787 white Sauternes from Chateau Yquem: $100,000 (¤76,000)
8) Tea bag, made by Boodles for PG Tips (280 diamonds): £7,500 (¤11,200)
9) Selfridges sandwich, by Scott McDonald: £85 (¤127) )
10) La Escepcion 'Jose Gener Gran Gener' cigar: £367 (¤547)