How much does your company love you? If you are one of a handful of top chief executives or consul-generals who qualify for a $400,000 monthly rent allowance, you will be in the running for one of the newest - and perhaps the most luxurious - penthouse apartments in Hong Kong. The 8,500-square-foot penthouse, taking up the top two floors of Aigburth Tower, has virtually unrivalled views of Hong Kong and the harbour - imagine having the view from the Peak from your living room, and the living room being the size of a gym, with walls of glass on three sides. It is the kind of property that will make visitors gasp. Even some of Hong Kong's most experienced property agents have found their jaws dropping open as they step through the door. Apart from the 8,500 sq ft of living space - some rooms are as large as a typical Hong Kong flat - there is 1,900 sq ft of terrace. Two large terraces on either side of the vast living room/dining room give guests at your functions plenty of room to move around in the fresh air, and at 51-52 floors up in Mid-Levels, the air is much clearer. There are four other small, more private terraces off the upstairs rooms, so that wherever you are in the apartment, there is a place to step outside not far away. Light fills the apartment, thanks to the wall-to-wall, floor-to-ceiling windows. The double-height ceilings and spacious proportions make some bedrooms feel more like ballrooms - and dancing in the bathrooms would not be inconceivable either. In keeping with the grandeur of the rooms, the fittings in the apartment are the best quality available. There are cherry-wood floors throughout, and behind the maple-veneer cupboard doors in the fitted kitchen are the Rolls-Royces of refrigeration, laundering and dishwashing, all by Gaggenau. The bathrooms use marble imported from Europe and are fitted out to the standards of a five-star hotel, so it is no surprise that the property was developed by Kerry Properties, part of Kerry Group, which also owns Shangri-La Hotels and Resorts. Robert Kuok's Kerry Group is the largest shareholder in South China Morning Post (Holdings). Even the staff quarters, which have views of the Peak Tower, are comfortably proportioned and decorated. For most mere mortals, the interior of this apartment would be enough. But just in case, the apartment complex also includes facilities that would not feel out of place at a resort. There is a large outdoor swimming pool, men's and women's saunas and plunge pools indoors, a gym with the newest equipment, mahjong room, library and a billiards room. Around the landscaped swimming pool, there are barbecue areas and even a small lawn for those that miss the feel of grass beneath their feet. Some people might doubt that anywhere could be worth this price tag (equivalent to more than $13,000 a day) - but if you want probably the best penthouse in Hong Kong, you or your company will have to pay for it. From the top of Aigburth Tower, you can see that there are no other penthouses of the same stature to share your view of one of the world's most famous skylines. If you are not one of the lucky few to merit such a housing allowance, be warned: if you are thinking of making a trip just to look at the penthouse, security is tight at Aigburth Tower and you are unlikely to be allowed beyond the foyer without the right credentials.