When they deck the halls in opulent Abu Dhabi, it comes with gold ornaments and gem-studded bows on a towering Christmas tree.

The $11 million symbol of the season has become the latest extravagance at the Emirates Palace hotel, which boasts its own marina, heliport and a vending machine that pops out small gold bars.

The hotel's general manager, Hans Olbertz, said the 13m faux fir had 131 ornaments that included gold and precious stones such as diamonds and sapphires.

Mr Olbertz told Dubai's Gulf News that he worked with one of the jewellers in the hotel to create a "unique tree and experience" for guests.

The hotel might contact Guinness World Records for a bid as the world's most expensive Christmas tree.

The Guinness website lists a $10.97 million tree decorated in 2002 in Tokyo with 83 pieces of jewellery from Piaget Japan.

Christmas spirit is not rare in the United Arab Emirates, which is officially Muslim but hosts a huge foreign population. Malls are full of carollers, Santas and piped-in yuletide songs.

But not everyone's jolly. Some Emirati officials worry about threats to Gulf traditions from the wave of Western culture from holiday celebrations to Hollywood movies.