Whilst days back we bought Ginza’s Tanaka’s creation of $18, 17,355 Santa Claus dipped in Gold on to the board inviting filthy-rich, today there comes another avatar of Santa attracting all foodies. Featured above is a seemingly sculptural creation of $100 Santa by Paul McCarthy. This 10″ Chocolate Santa is not made up of ordinary chocolates but carries a tag of “Peter Paul Chocolates.” Weighing one-pound, bell-ringing chocolate Santa holds the Christmas and consumes 14 oz. of Guittard semi-sweet dark chocolate. Santa is retailed at $100 inclusive of shipping and handling.