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For $104,000 you could buy a one-bedroom flat in Victoria Beckham’s home town of Harlow in Essex and still have $13,000 left over.

But for fashionista Victoria that is simply the cost of her newest handbag – a designer Birkin bag studded with hundreds of diamonds.

The silver Himalayan was Victoria’s Christmas present from husband David and cost the footballer nearly a week’s worth of his wages at AC Milan.

As the rest of the world draws in its belts and tries to ride out the recession it appears that the Beckham’s are feeling more extravagant than ever.

Victoria showed off her new piece of kit, one of only three in the world, as Beckham made his debut for the club in Dubai.

The 34-year-old former Spice Girl is said to be ‘delighted’ with the bag, which features a three-carat diamond on the lock.

A source told The Sun: ‘It’s not as easy as everyone would think for David buying his wife a present every year, she is the woman with everything.’

‘But David knows the French fashion house is her favourite and he sorted the gift in Los Angeles from one of the few powerful fashion buyers who could get one.’

The waiting list for a Hilmalayan like Victoria’s has closed, with those already on it having to wait four years.

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Here’s a closeup!  (Look at those diamonds!)

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On Friday’s Tyra Banks Show, Andy Dick — who currently stars on VH1′s Sober House with Dr. Drew — opens up about his battle with alcoholism and his bisexuality.

The 43-year old Dick — who has been charged a number of times with DUI and drug possession (in 2008, he was busted for marijuana possession) — said living under Dr. Drew’s roof (his 10th rehab program) is challenging due to the “no sex” rule.

“He’s got the animal caged,” Dick says of Dr. Drew. “I’m under his care officially, and he’s like, ‘Look, folks … he ain’t gonna attack.’”

He says his substance abuse problems are over.”I know that I’m ready to turn a corner with my alcoholism because I’m willing to talk about it,” says Dick, who has to wear an alcohol monitoring bracelet for a year. “Believe it or not, my last bout with alcohol was beer.”

Dick also revealed that he is “tri-sexual.”

“I’ll try anything,” he told Banks. “I really have tried everything, except nothing with animals. There’s only room for one animal – that would be me.”

Dick — who said he is equally attracted to both men and women — said he is “not accepted” as bisexual in either the gay or straight community.

“I say, ‘I’m bi, my love knows no gender,’ and the straight community says, ‘Oh right, that’s just a cover-up – you’re gay!’” Dick said.

“And the gay community says, ‘Yeah right, that’s just a cover-up – you’re gay,’” he went on. “They both want to push me straight.”

Dick said he has “been monogamous” with mostly women his whole life.”I’ve never been monogamous with a man,” he said. “When I’m with men, usually I’m out of my mind drinking. Dr. Drew says ‘using,’ but then it sounds like I’m a heroin addict.”

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Eva Mendes has been named the “Most Desirable Woman of 2009″ by AskMen.com, which released its annual list of 99 babes — voted on by 10 million people — Wednesday.

Transformers star Megan Fox came in at No. 2.

(The 22-year-old actress isn’t so sure of her looks, though. “I’m so painfully insecure, I’m on the verge of vomiting right now,” she told E!’s Ryan Seacrest at the Golden Globes earlier this month.)

Marisa Miller, who graced the cover of Sports Illustrated’s swimsuit edition, was named No. 3, followed by sexy philanthropist Keeley Hazell. Anne Hathaway rounded out the top 5.

Isla Fisher, Christina Aguilera and Katy Perry also rank — above Angelina Jolie, who comes in all the way at No. 42. (Better than Jennifer Aniston, who, it appears, didn’t even make the list.)

Kim Kardashian – lauded for her famous booty — tops a spillover list called “Top 99 Rejects” because there were too many “hotties” to fit on the “Most Desirable Women” roundup.

Here’s the Top Ten (Rest of the list can be found here)

1. Eva Mendes
2. Megan Fox
3. Marisa Miller
4. Keeley Hazel
5.  Anne Hathaway
6. Allesandra Ambrosio
7. Scarlett Johansson
8. Rihanna
9. Kristen Bell
10. Kate Beckinsale