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By Liz Grossman

Not all beachfront resorts are created equal. The truly elite spots have accommodations fit for a king, VIP hospitality, spectacular sea views, world-class beaches within steps of the front door and more attractive women per square foot than Fashion Week in New York. Throw in the chance to cruise around in a Lotus Esprit or a Rolls-Royce while you're there, and you'll forget what you do for a living -- at least for a few days. After all, there's taking a vacation, and then there's taking a vacation at one of the country's poshest beachfront resorts. It's like the difference between a nice Bordeaux and a vintage Chateau Margaux.

Head to where women trade business attire for bikinis and where the only work getting done will be by a shiatsu masseuse working out your stress at an ocean-side massage table. With white sand beaches, exclusive pool cabanas and five-star restaurants, these resorts offer the ultimate in sun-soaked, sandy, sexy luxury getaways. From our favorite Santa Monica haunt to a private over-water Key West bungalow you reach via yacht or seaplane, here's our list of the top 10 beachfront hotels in the country.