The Dallas Cowboys unveiled the luxury suites at their new stadium Monday, in what may be the toughest market since the luxury box was created.
The suites, which are designed to look like urban condominiums, feature granite countertops, a bar wrapped in crocodile leather, and three flat-screen TVs. There are two rows of comfortable leather chairs with unobstructed views of the field below.
The suites sell for between $100,000 and $500,000 a year on a 20-year lease.
But with major companies cutting costs and trimming perks to survive the recession, the number of available buyers may be dwindling.
"At a time when there was a growing economy, I think you could sell those," said Homer Erekson, an economist and dean of the Texas Christian University Neeley School of Business.
But now companies will have a harder time justifying the benefits of skybox entertainment over investing in their bread-and-butter business, he said.
"To go beyond that is going to take a lot of justification," Erekson said.
The Cowboys say they have sold 275 of the 300 boxes so far, and the team said no buyers have backed out.
"We haven't really seen that so far," said Charlotte Anderson, a team spokeswoman. "Obviously that's a concern of everybody's, but right now we're fortunate with where we are."