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The one-of-a-kind tree decoration is made of 18 carat white gold and is plastered with over one and half thousand stunning diamonds. It is surrounded by two incredible rings featuring 188 red rubies and took all year to design and make.
The bauble is being unveiled tomorrow night, but is currently being kept under lock and key in Titchfield, Hampshire.
It is so valuable it is being kept in a steel-framed case surrounded by 6mm thick laminated glass.
The box is surrounded by a high tech microwave bubble, which sounds if it is broken, and even has an extra internal alarm which fills the shop with smoke if it goes off.
It was dreamt up by Mark Hussey, 38, the owner of 30-year-old family business Hallmark Jewellers.
He said: "It was never about the value of the bauble, we just wanted to do something special for Christmas.
"It was more about making something unique, but as we researched other amazing baubles we discovered the most expensive one was £26,874.
"We thought, why not see if we can beat it - but we were bowled over when it was valued at £82,000.
"I literally started working on it the day after Boxing Day, it really has been a year in the making.
"Just to give you an idea of the attention spent on it, over 130 hours were taken up just setting the gems in it.
"It's not really about whether we can sell it or not, we want it for a centrepiece for the shop.
"It would be absolutely fantastic if we could find the right person to buy it.
"But if I'm honest, if it's still here on Christmas Eve I'd love to put it on our Christmas tree."
The bauble features a snowflake-cut pattern among a hallmarked 18 carat white gold sphere which has been hand pave set with 1, 578 diamonds
Three one carat diamonds adorn the centre band of the decoration, which is orbited by two ruby encrusted rings.
It comes in a bespoke handmade wooden box complete with a stand and has been independently valued by the National Association of Goldsmiths.
The bauble was inspired by a snowflake Mark drew on December 27, 2008, which was then handgraved onto a silver dome in his village workshop.
It was then taken to Hatton Garden in London's Jewellery Quarter, where two 18 carat white gold halves were cast.
After they were filed down back in Titchfield they were joined by laser, a mould made and an 18 carat white gold version created.
Tiny pilot holes were drilled out of it then delicately raised for the diamonds and then repeated until the decoration was covered in gems.
The orbiting rings were made from a length of 18 carat fat gold wire shaped it into a round bangle and peppered with 188 rubies.
Steven Jordan FGA, DGA, who heads the team of valuers based at the London Assay Office and gave the bauble its astonishing price.
A spokesman for Guinness World Records said he was astonished to hear of the amazing decoration.
A spokesman said: "We would certainly like to hear from the owners so we can investigate this more."
