The Eagle’s Nest luxury private resort is located above the Bay of Islands in New Zealand. “It’s been hailed as one of the top 100 resorts in the world and among the top 12 in design by Dealer magazine. It also won the World Travel Award as New Zealand’s leading resort in 2005.” Eagle’s Nest sits on a 75 acre estate atop its own private ridge-line offering spectacular views of the Bay of Islands. It is known for its dolphin and whale watching, its secluded beaches, lush native bush walks, and historic attractions. For the more adventurous, sea kayaking, para-sailing, sky diving, water skiing, scuba diving and snorkeling are all available. As for lodging, rooms start at $1800 a night. But one of the rooms called the Rahimoana, is a four-bedroom work of art that goes for $37,000 per night.