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Late this summer thousands of people across the country with a dollar and a dream caught Powerball fever. Even though the odds of winning the nearly $300-million jackpot were about 80 million to 1, that didn't deter them from standing in lines that snaked down blocks or even from driving hours to one of the 21 participating states for their chance at the windfall.

And who can blame them? Even after taxes, there would still be plenty of millions left over to buy--as Elmer Fudd so eloquently put it--a mansion and a yacht. Or take that long-dreamed-of cruise through the Caribbean. Or all of the above.

· Whether you're that lucky Powerball winner or looking for general help in spending your money, here are a few suggestions:

· For enterprising trips to the South Pacific and endless globetrotting, you can buy Dream, the three-year-old, 184-foot expedition yacht, for just shy of $19 million.

· If you crave that new-yacht smell but don't want to wait the two-plus years it takes to commission one, consider a spec yacht. Intermarine Savannah's largest to date, its new 145, is available for $18 million.

· Disappointed that you can't make it to Monte Carlo for the holidays? Then charter the 132-foot Monte Carlo to pick you up in the Caribbean for a two-week getaway. Heck, given her $69,000-per-week fee for that period, charter her for a month.

· If all else fails, stick a few large bills in an envelope and mail them to us; we promise to find them a home.

What other options are there? You'll just have to read through all of this, our annual listing of "America's 200 Largest Yachts," to find out. As we do every year, we've included the LOA and year built after each name (where two dates are given, the second is a refit date when significant structural changes were made). Construction details use the following code: B for builder, N for naval architect, H for hull material, and E for engines. New launches are in blue.

Remember, most of these owners started with just a dollar and a dream.

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