NEW YORK (AP) — A Manhattan restaurant is offering a hamburger that costs $175 and is topped with gold.

It's made of Kobe beef. It comes with black truffles, foie gras and Gruyere cheese in addition to gold flakes.

Wall Street Burger Shoppe co-owner Heather Tierney thinks of it as "a work of art."

Tierney says the item attracts Wall Street types who down a few beers and then fork over $175 to show off to their friends.