DUBAI, United Arab Emirates -- It's the latest word in Persian Gulf excess: a $1.5 billion resort boasting a $25,000-a-night suite and dolphins flown in from the South Pacific -- all atop an island built in the shape of a palm tree.

Environmentalists have long criticized both Palm Jumeirah island and some of the features of the Atlantis hotel, set to open Wednesday. And analysts wonder if global financial turmoil will crimp Dubai's big hopes for tourists.

Dubai is not blinking. The 113-acre resort on the artificial island off the coast is among the city-state's biggest bets that tourism can help sustain its economy once regional oil profits stop flowing.

''You don't build a billion-and-a-half dollar project just anywhere in the world,'' said Alan Leibman, president and managing director of Kerzner International, the hotel operator that teamed with Dubai developer Nakheel on the 1,539-room resort.

With its own oil reserves running dry, Dubai hopes to woo those eager to make money and those who know how to spend it -- even as much of the global economy sours.

BUILDING BOOM

For years, the emirate -- one of seven semi-independent states that make up the United Arab Emirates -- has been feverishly building skyscrapers and luxury hotels.

A key piece of the strategy has been to cultivate an image in the West as a sun-kissed tourist destination despite its intense summer heat, conservative Muslim society and dearth of historic sites.

Among the daring projects are an indoor ski slope, the as-yet-incomplete world's tallest skyscraper and a growing archipelago of man-made islands such as Palm Jumeirah -- the smallest of three such projects planned.

Much of the focus at the Atlantis, modeled on a sister resort in the Bahamas, is on ocean-themed family entertainment. The resort has a giant, open-air tank with 65,000 fish, stingrays and other sea creatures and a dolphinarium with more than two dozen bottlenose dolphins flown in from the Solomon Islands.

The hotel's top floor aims squarely at the ultra-wealthy. A three-bedroom, three-bathroom suite complete with gold-leaf, 18-seat dining table is on offer for $25,000 a night.

Environmental groups and some people in the Solomons protested the sale of the dolphins to the resort as well as the 30-hour plane flight to get them to Dubai.

Dubai's development has long been criticized by environmental activists, who say the construction of artificial islands hurts coral reefs and even shifts water currents. They also point to growing water and electricity consumption.

COMING ATTRACTIONS

Developers seem undaunted. For the moment, the Atlantis shares the island only with rows of high-end houses and construction sites. But other international names are set to move in.

Donald Trump plans a hotel straddling the center of the tree-shaped island's ''palm,'' and the storied QE2 ocean liner will become a hotel and a tourist attraction docked alongside its ''trunk.'' An 1,800-seat theater nearby will house a permanent Cirque du Soleil show beginning in summer 2011.

''Palm Jumeirah in and of itself will become one of Dubai's major tourist attractions,'' said Joe Cita, chief executive of Nakheel's hotel division. By 2010, Dubai aims to attract 10 million hotel visitors annually, up from about 7 million in 2007.

So far, demand appears strong. The Middle East had the highest hotel occupancy rates in the world during the first half of the year, with Dubai leading the region at 85.3 percent, according to professional services firm Deloitte Touche Tohmatsu.

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