RIGHT: Reason No. 1 for Moscow's high cost of living - tennis babe Maria Sharapova.

We can now rest better knowing that we no longer live in the world's most expensive city. London has fallen to No. 5, surpassed by...MOSCOW?!?!  Go figure.  Here's the top to world's most expensive cities, according to the annual Mercer Human Resource Consulting poll:

1. Moscow
2. Seoul
3. Tokyo
4. Hong Kong
5. London
6. Osaka
7. Geneve
8. Copenhagen
9. Zurich
10. Oslo
11. New York City
12. St. Petersburg
13. Milan
14. Beijing
15. Istanbul
15. Paris (tie)
17. Singapore
18. Dublin
19. Sydney
20. Shanghei

  What things cost: A cup of coffee plus service costs the equivalent of $3.07 in Moscow and $2.94 in Seoul, compared with $2.26 in New York and $1.90 in London, the survey showed. A music CD costs an average $13.29 in Moscow, while in New York it costs $10.77.

LEFT: In the poorhouse at No. 5 most expensive city, British babe Queen Elizabeth II

Incidentally, the cheapest place in the world to live is the Paraguay capital of Asuncion.  No word on where Baghdad fell on the list, but it ain't cheap.  I pay $2,700 a month rent for our dump of an apartment in Baghdad, which is about $700 more than we pay in LONDON and without the fear of getting my head chopped off anytime I leave the house. Go figure.