SPENDING a penny is about to become a lot more expensive with the introduction of a new toilet costing 3,900. For those feeling a bit flush, an American manufacturer has created the ultimate lavatory, which comes with a heated seat and foot-warming hot air vents. But the makers of the newly developed Numi have gone even further in their attempt to give buyers the most luxurious experience possible. They have fitted the toilet with a touch-screen computer panel and a built-in sound system with speakers playing either pre-programmed music or FM radio. It can also be used as a bidet, with the ability to customise the pressure and temperature of the water. Other features include a deodoriser, motion-activated seat and lid, illuminated side panels and environmental shoppers will be glad to hear there even an eco-friendly flush option. Kohler, the toilets manufacturer, describe it as marking a new standard of excellence in the bathroom. However, its not the most expensive lavatory in the world. One produced by Hang Fung Gold Technology in Japan is made from 24-carat gold and is currently valued at around 25 million. Telegraph