A posh restaurant in New York has unveiled a $26,135 Dessert making it the world's most expensive dessert.

Stephen Bruce, owner of Serendipity 3 in Manhattan's Upper East side, said pudding called the Frrrozen Haute Chocolate, is concocted using a blend of 28 rare, exotic cocoas before being topped with whipped cream, and sprinkled with 23-carat edible gold dust and a La Madeline au Truffle.

Along with the treat, the eater gets to take home the goblet it is served upon, the diamond encrusted 18 carat gold spoon used to eat it and a gold ladies' bracelet.

The chocolate treat has earned a Guinness Records certificate for the world's most expensive sundae.