Manhattan's top hotels are putting on the glitz with some extravagant new suites—and charging a king's ransom for the keys. For a mere $7,500 a night, the Mandarin Oriental (80 Columbus Circle; 212/805-8800; www.mandarinoriental.com) offers a dizzying vantage from its two-bedroom, 2.5-bath Taipan Suite, hovering 54 stories above Central Park. The interior is fit for a modern-day Hong Kong noble, with Asian and Deco accents. The Four Seasons (57 E. 57th St.; 212/758-5700; www.fourseasons.com) is planning to open its I.M. Peidesigned Penthouse Suite this spring. Measuring a grand 3,000 square feet, with panoramic vistas from the 52nd floor, the hotel's pet project has taken four years to create. With a price tag of more than $30,000 a night, it will be the costliest sleep in town. And the Peninsula (700 Fifth Ave.; 212/956-2888; www.newyork.peninsula.com)—which already has a $10,000-a-night, two-bedroom pad with a grand piano and a dining room for 10—looks to be raising the stakes of the New York suite wars. Rumor has it that the hotel is planning a lavish, multi-tiered palace in the sky. You could probably book out three entire Best Westerns for the kind of cash this lair will cost, but today's high rollers will settle for a few extra bedrooms and bragging rights. —P.J.L.
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