During the 2022 Concorso d'Eleganza Villa d"Este I have filmed the unique and most expensive new build Rolls-Royce Boat Tail. Don't you dare say this Rolls-Royce Boat Tail has a brown paint job. Actually, we don't know what to call it; the ultra-luxury brand doesn't provide an official name for the shade, but we do know it combines several hues inspired by pearl shells from the buyer's personal collection. It's the focal point of this stunning car, the second-of-three Boat Tails that Rolls-Royce will build. The latest coachbuilt Boat Tail – referred to simply as "the next chapter" – makes its public debut this weekend at the Concorso d'Eleganza, Villa d’Este in Italy. As with the first one, its buyer remains anonymous but Rolls-Royce does say the individual's family has a history in the pearling industry. That's where the pearl connection to the exterior finish comes into play, as the person presented four shells to the automaker for inspiration. The result is one of the most complex finishes ever developed by Rolls-Royce Bespoke, consisting of oyster and soft rose for the foundation with flakes of white and bronze mixed in. The combination creates a pearlescent effect with a color-shift quality, but that's just the primary shade you see on the car. The hood wears a darker cognac color with more bronze and some gold tossed in. At the rear, you have walnut veneer with rose gold pinstripes. To our eyes, the overall impression is one of beige with a kiss of rose, set ablaze with the darker contrasting color. It's impressive in the photos, and we suspect it looks even better in person. The interior carries similar inspiration from pearl shells with more cognac, more walnut, more rose gold, and naturally, mother-of-pearl accents. The Boat Tail owner actually supplied Rolls-Royce with mother-of-pearl from his own collection to use during construction. Speaking of which, this special vehicle is coachbuilt by hand just like the first model, making prolific use of aluminum in the process. And yes, the picnic area with the umbrella is part of the design. "Every Rolls-Royce Coachbuild commission is, of course, incredibly special; but in this case, there was an additional depth of feeling," said Alex Innes, Rolls-Royce head of coachbuild design. "Creating a motor car in honor of a revered client's father and family history is an extraordinary privilege; a responsibility that we took very much to heart. The commissioning patron's deep-rooted connection to Boat Tail is an inspiration – the result far exceeds a means of conveyance to become, quite literally, a moving work of art." Rolls-Royce doesn't mention any price for this second Boat Tail, but the first reportedly had a price tag of $28 million. With two down, that leaves just one more to go in this very exclusive lineup.