If rappers' spending habits and Rich Kids of Instagram posts are any indication, plenty of wealthy people are more than willing to splash out - big time - on some pretty ridiculous things.

Yet surprisingly, the Grand Velas Los Cabos resort has yet to find a customer ready to drop NZD $37,000 (497,000 pesos) on a single taco.

According to the Daily Mail, the all-inclusive hotel began selling the "world's most expensive taco" a week ago, but no one has booked to order it yet.

The dish was dreamed up by chef Juan Licerio Alcala, who said he likes to think outside the box.

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"People are excited and a little surprised about how you can eat a taco for 497,000 pesos when you can find one on the street for 10 pesos," he said. "Then I explain the delicacy, the technique and the harmony that they will lift from the plate, and that it's worth it."

So what, exactly, makes it worth $37,000 - a price tag that gets diners just a single taco?

The dish stars with a corn tortilla that is speckled with 24 carat gold flakes. It is filled with pricey Kobe beef, shrimp, black truffle Brie cheese, and Almas Beluga caviar.

Almas is the most expensive caviar in the world, and is only available at a few locations. The rarest variety of beluga caviar, a kilo of it costs more than $25,000 and is sold in a gold-bathed container.

On top of the taco is salsa made with Morita chiles and civet coffee - a pricey coffee gathered from cat faeces that costs $60 for 4 ounces (113g) of beans, according to NPR.

Finally, gold flakes are sprinkled on top for a decorative finish.

But it's not the just the costly ingredients that the chef says justify the price tag. The taco can be served during a marriage proposal, or else in the middle of the desert, surrounded by motorcycles - though adjustments can be made to the delivery.

And it's not just anyone who can order it, either. Those who want to try the taco have to put down a $12,500 deposit in advance, and must be booked to stay in the presidential suite - which costs over $2,400 a night.