No.8: Updown Court, near Windlesham in Surrey - £73million

The price of this house shocked many when it first came on the market in 2006 aimed squarely at anyone in the market for a Californian-style mansion. Designed taste-wise with the Middle Eastern market in mind, it has so far not attracted a buyer and the buyer has stubbornly stuck to their guns on price

picture of updown courtThis spectacular 103-room four-floor mansion, with 58 acres of landscaped grounds, is currently on the market in Surrey.

With a helipad, 24 bedrooms, a 50-seat cinema, five swimming pools, panic room, squash court, bowling alley, garaging for eight cars, a heated marble driveway, separate staff accommodation and exceptional security, Updown Court has everything an oil-rich potentate, business oligarch or particularly wealthy ambassador could ever dream of - including location.

Central London is 28 miles away, Heathrow just a 20-minute drive, so golf at Wentworth, racing at Ascot, and tea at nearby Windsor Castle should tick all the squillionaire boxes.

By Peter Swain, 23 March 2011

Read about the other Top 20 mansions for sale.