The following article was posted on BBC news on the 7th November 2009. The original article can be found at http://news.bbc.co.uk/2/hi/uk_news/8348059.stm. It provides an interesting take on a massive jackpot win. Ordinarily, one would think that winning a 45 Million Euro jackpot would allow you to purchase almost anything your heart desires... but even favourable EuroMillions results have their limitations.

The shopping list of the two lucky ticketholders of the £90m EuroMillions jackpot may be as long as their arm, but - be warned - that £45m can only go so far.

Champagne, caviar, country piles and flash cars may all be within budget, but there are still some things that it just will not buy.

No.5, 1948 exchanged hands for an eye-watering $140m

Looking for something to brighten up the grand hall of your new country estate?

Work by Warhol or Rothko may be just about affordable, but if you are taken by Renoir's Le Moulin de la Galette or Van Gogh's Portrait of Dr Gachet, think again.

You will need to keep playing the lottery and hope for a second jackpot if you like Jackson Pollock's abstract No. 5, 1948, rumoured to have sold last year for a record-breaking $140m (£84m).

Once you have picked up a dream property in the country, a base in the capital might be next on the list.But despite the housing market taking a hit in recent months, there are still some des reses (sic) that are well over budget.In well-heeled Kensington, one five-storey Victorian villa was reportedly sold for £80m last year. For your money, you get an underground swimming pool, gym, sauna, cinema, 10 bedrooms and a "panic room".

SUPER-YACHT

Don't forget to factor in marina costs

For lessons in how to spend millions, Russian billionaires are a good place to start.

It is considerably over budget at a reported $1.2bn (£722m) but Roman Abramovich's yacht is a fine example of how not to scrimp.

The Eclipse - which resembles the floating home of a James Bond villain - is almost the length of two football pitches.

It is said 70 crew members are needed to run the yacht. Security on board is so tight there are missile defence and intruder detection systems, as well as a system which can detect paparazzi cameras.

It also has two helipads, 11 guest cabins, two swimming pools (one of which can be drained and converted into a dance floor), three launch boats, an aquarium and a mini-submarine.

LARGE CARIBBEAN ISLAND

Buying an island is when you truly enter the super-rich bracket, so a relatively paltry £45m will not go far.

Admittedly, there are options in Scotland, Dorset and further afield in the British Virgin Islands - the 43-acre Buck Island advertised for $50m (£30m) comes just within budget.

But if you are looking for something with a bit more room then Ronde Island, in Grenada, gives you 2,000 acres of remote, untouched Caribbean paradise where the water is so clear you can see 100ft under the surface.

It was on the market two years ago for $100m (£60m).

CRISTIANO RONALDO

Leave me be... Ronaldo may not be ready for another move quite yet

The Portuguese footballer, and reportedly soon-to-be Armani model, will be £35m over-budget.

Silky footwork and an eye for the back of the net made the 24-year-old the game's most expensive player when Real Madrid stumped up £80m for him this summer.

A recent ankle injury may mean, with some tough bargaining skills, you could get him for a knock-down price.

But given that you would need to buy another 10 men for a team, it may not be the best use of your jackpot win.

Harry Potter and the Half-Blood Prince cost a reported £150m to make

Harbouring an urge to step into Steven Spielberg's world? Then you may require a bank loan.

Pirates of the Caribbean: At World's End came in at $300m (£181m) with the likes of Spider-Man 3, Harry Potter and the Half-Blood Prince and James Bond's Quantum of Solace not far behind.

Just within a £45m budget was Who Framed Roger Rabbit and Doctor Dolittle, according to The Numbers.com

Or you could make lots and lots of films like 1999's Blair Witch Project, which cost a mere $35,000 (£21,000) to make.

Four years of Ant and Dec might be enough

TV presenters Ant and Dec do not come cheap.

ITV have just signed up the pair, who started out as teenage actors on BBC children's show Byker Grove, to a two-year exclusive deal.

Reports suggest the contract is worth a cool £20m to the duo, even though it represents a 10% pay cut on last year's deal.

That being the case, if you want them for five years, you will need to hit them with another pay cut, or make do with them for just four.

Save up for a slice of a British institution

Fed up with the postal strikes and late deliveries, and looking for a business venture?

Back in June, it was reported the government was looking for more than £2bn for a 30% stake in Royal Mail.

But an offer that high never materialised.

Part-privatisation plans are now on the backburner so whether Business Secretary Lord Mandelson would even consider an offer as low as £45m is unlikely. But worth a try.

Diamond mines can be a savvy investment

Diamonds are no trouble on a £45m budget. In fact, you could stretch to a dozen flawless blue diamonds.

The gem is one of the rarest in the world and one was bought at auction in Hong Kong auction in 2007 for almost £4m.

But if that is not enough sparkle, there are diamond mines for sale in Israel, South Africa and Western Australia among other places.

One South African mine was bought by Petra Diamonds for one billion rand (£72m) two years ago - a little over-budget but with some wise investment, you could revisit your plans in a few years' time.

The FA-22 Raptor jet was designed in the 1980s to fight Russia

There should be no problem picking up a helicopter for around the £1m mark but if it is top-of-the-range you are after, you'll need three times your jackpot win.

The FA-22 Raptor is one of the world's most expensive jets, priced at $260m (£156m) five years ago.

It can fly at 1,500km/h and still remain undetected by radar.

It is able to fire precisely targeted smart bombs and can also engage hostile aircraft far beyond the pilot's vision.