In 2004 David “Deathifier” Storey became the Guinness World Record holder for “Most valuable object that is virtual” when he purchased an island in the virtual world Entropia for 265,000 Entropian dollars, or $26,500 at current exchange rates. Storey set up a virtual rare game preserve business on the island, which he says draws in around $100,000 in revenue per year.
(Thanks to Adam for the link.)

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