<a href="https://www.thenationalnews.com/tags/rolls-royce/" target="_blank">Rolls-Royce</a> has unveiled its latest Boat Tail, the second in a trio of bespoke creations deemed the most expensive new cars this manufacturer — or any other — has ever created. The <a href="https://www.thenationalnews.com/lifestyle/motoring/rolls-royce-boat-tail-the-world-s-most-expensive-car-has-arrived-in-pictures-1.1232463" target="_blank">first of the three was revealed to the world in 2021</a>, and, at the time, figures suggested an estimated price tag of between $25-28 million. Some reports indicate this latest Boat Tail to have hit the $30m mark. The newest incarnation was revealed to the world for the first time at an event in Concorso d'Eleganza Villa d’Este, on the shores of Lake Como, Italy. And, it is no less genteel than its predecessor. Decked out in a colour described as a blend of oyster and rose, which is designed to change subtly under different light conditions, Rolls-Royce refers to the car as “a masterwork of restraint, sophistication, elegance and attention to detail”. The client, whose family has a background in the pearling industry, presented the design team with a selection of four shells, each chosen for their individual lustre, as inspiration for the distinctive hue. The design of the car was inspired by the brand’s Phantom II Boattail from 1932, which itself took cues from early 20th-century racing yachts. The most notable nod to this is the marine-style wood decking on the vehicle’s boot, which opens in a butterfly action when you feel like getting out the al fresco dining set (including stools and a parasol) that can be found in there. <b>Scroll through the gallery below to see images of the </b><a href="https://www.thenationalnews.com/lifestyle/motoring/rolls-royce-boat-tail-the-world-s-most-expensive-car-has-arrived-in-pictures-1.1232463" target="_blank"><b>Rolls-Royce Boat Tail 2021</b></a> The various individual features came about following a collaboration over a number of years between the manufacturer and the client, making it entirely unique. As per usual, the car has been crafted by hand, with the body panels created from single beaten sheets of aluminium. This includes what Rolls-Royce refers to as the pantheon grille as the front. In keeping with the colour scheme, the Spirit of Ecstasy figurine has also been fashioned in a rose gold hue. The manufacture of the third Boat Tail is currently underway, though it is unlikely to see the light of day before 2023.