Things you cannot buy with £45m

Certain Masterpiece

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).

Super-Yacht

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

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.

Blockbuster Movie

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.

Ant and Dec for five years

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.

Private Jet

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.

Diamond Mine

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.