According to the National Retail Federation (NRF) American's dished out a staggering $13.7 billion last year on Valentine's Day, with the average lovebug shelling out $100.89 total last year.

"Each year it seems that American's top themselves in spending for Valentines Day," says Jim Trippon, a CPA and one of America's foremost authorities on the money habits of self-made millionaires, who compiles an annual list of the most expensive gifts to give your significant other this holiday season. "I think most people forget that this holiday is about expressing your love for one another, not buying extravagant gifts that often produce money arguments the rest of the year."

For those willing (and able) to spend the big bucks on gifts, they might consider the following symbols of love from Trippon's annual top 10 list of the most expensive Valentine's Day gifts for 2007:

1. Bombardier Global Express XRS executive jet - $48 million
2. Phuket private island in Thailand - $23 million
3. Renee Strausse for the Bride diamond encrusted wedding dress - $12 million
4. Neil Lane sapphire and diamond necklace & diamond drop earrings - $2 million
5. Tiffany & Co. 7.5 carat diamond and platinum engagement ring - $845,000
6. SSC Ultimate Aero sports car - $654,500
7. Honma 24k gold and platinum plated golf clubs - $52,938 per set
8. Fendi Pink Crocodile Spy Bag - $25,700
9. Golf round at Sandy Lane in Barbados - $1265
10. Bling h2o water - $40 per bottle

Okay, so other than the bottle of water, most of these items are out of the question for the typical red-blooded lothario. Here are some realistic options for Valentine's Day or any other day of the year you want to score some points.

Pretty PJs

Whether she's snuggled up next to you or lounging solo, women feel sexy in satin like this Mary Green Satin Doll chemise with lace in Sweetheart Red and the Natori Flourish Jersey.

Lasting Memories

Hopefully you two lovebirds will live happily ever after but even if things go south, she'll still have the memories--and most importantly, the camera. Valentine's Day, birthday, or Green Day, she'll be smitten with the adorable (and sharp shooting) Sony Cyber-shot® DSC-T10 Digital Camera in pink.

Sweet Nothings

Maybe you don't have much to spend (or no time to pull out all the stops) but the knowledge this little book imparts will last a lifetime. How to Write a Love Letter revives the lost art of courtship. Try it, it's fun!

Flower Girl

Okay, flowers are a no brainer but instead of the cliche red roses, why not surprise her with a unique arrangement of gorgeous lilies or other exotic variety? Dazzle your darling with the rich color and intoxicating scent of extraordinary Sumatra Lilies from Flowerbud.com.

Rest and Relaxation

Give your girl the gift of supreme pampering and you'll get a get-out-of-jail-free card good for, well, one use. Most spas have customizable half day and daylong packages available. Here's a roundup of some of the best spas across the country:

NYC
Acqua Beauty Bar
212-620-4329
www.acquabeautybar.com

California
Caudalie Vinotherapie Spa
Kenwood Inn & Spa
707-833-1293
800-353-6966
www.kenwoodinn.com

Chicago
Red Door Salon & Spa
312-988-9191
www.reddoorsalons.com

Florida
Standard Spa
The Standard Miami
305-673-1717
www.standardhotel.com

Vino

If you really want to impress her, a Wine of the Month Club membership says I love you and think you're one cultured chick. Each month your sweetie will get a new bottle of in a luxurious gold presentation box. And if you play your cards right, she might just share with you.

Parfume

There's something sweet about giving perfume as a gift--that is unless it smells like something your Aunt Betty would wear. A trip to the perfume counter makes your head spin. You can't go wrong with these sultry scents:

The princess

Vera Wang Princess Playful, unpredictable and spirited this light scent is perfect for the modern day princess.

The flirt

DKNY Red Delicious This vivacious scent oozes sophisticated temptress.

The timeless beauty

Chanel No. 5 N°5 conjures up no precise floral scent and survives the passing of mere trends because it is beyond them—just like your special lady.

Like Water for Chocolate

Let's face it, the love market is competitive. Do you want to risk being dubbed ordinary by giving your sweetie chocolate from the drugstore? In case you hadn't noticed, chocolate has gone gourmet. You can even personalize it. Engrave your personal message on a diamond engraved brass plate on the box that delivers your bite-sized symbols of love.

If your girl likes lots of options, she'll get more than she could have ever dreamed of with the Dylan's Candy Bar, which comes with Sterling Chocolate Bars, truffles, and a fondue kit. If she frets about the calories, you can ease her conscience, the dark chocolate is packed with antioxidants (but we can't comment on the fat content).

You'll really show your true feelings with these exotic candies from Chocolat Celeste, where the flavors aren't what you'd expect: amaretto, chili pepper, key lime, cinnamon, and red raspberry. Plus they're so cute, she'll have no choice but to give you a big kiss--that is if she's not occupied eating all of the yummy chocolate!

Jewelry

Women love jewelry (I know, news flash). But you want to get her a gift with meaning--something she's not expecting. A personalized necklace is sentimental and shows that you put in some effort to get her name engraved on a piece of jewelry.

If your special someone has more expensive taste, she'll love anything from the Andy Gotz Fine Jewelry collection, like the Pietersite Enhancer Pendant worn by Grey’s Anatomy star Katherine Heigl on the cover of Lucky Magazine’s January 2007 issue. The Amethyst cushion ring also is sure to get her attention.

Looking for something that sends a stronger message of your love? I recommend the Pave Diamond Cuff Bracelet by Alexa Garner Sidaris.

Burn the candle at both ends

Girls love candles too; they set the mood every time, whether she's taking a bath, relaxing with a good book or staring into your eyes across the table. I love the Crimson Royale Filled Glass from Illume and the Diptyque Mimosa Candle.

Gifts for her pets

When it comes to a girl's beloved Fluffy, this is the only time a gift for someone other than her is permitted. Whether she's a dog or cat person, she'll love—and her favorite furry friend will love the Eloise Pet Pillow from dirtyboutique.com and the Kings Bed from Catsplay.com. And if you really want to show that you really do like her little dog named Tinkerbell, get her something from Paris Hilton new line of canine couture.

~A. Covington for Belisi Fashions