On its official website, the company says the whale-penis leather is the same as that used by Greek shipping magnate Aristotle Onassis on the yacht Christina O.

Onassis is rumoured to have had some of the barstools on the yacht, the world’s most expensive at the time, covered in the controversial leather.

The leather is not the only tacky accessory on the Prombron, which Dartz claims is the world’s most expensive SUV.

The bulletproof windows are gold-plated, the exhaust is made of tungsten, the gauges are encrusted with diamonds and rubies and the exterior has a Kevlar coating.

The car also comes with three bottles of the world’s most expensive Vodka, RussoBaltique, although the website does warn prospective buyers not to drink and drive.

The vehicle is being specially prepared for the ultra-exclusive Top Marques luxury motor show in Monaco next year.

Dartz’s armoured vehicles weigh roughly 4 tonnes, are powered by V8s putting out between 300kW and 400kW and are “rocket grenade-proof” according to the website.

For those wondering just how may whales may need to be harvested to outfit the special edition, the answer is not many. The penis of the Blue Whale, for example, can grow up to 2.4 metres.