A luxury hotel in Abu Dhabi which unveiled a Christmas tree decorated with jewels valued at $US11 million has decided to put the record straight against criticism of having gone over the top.

The Emirates Palace hotel said it regretted "attempts to overload the tradition followed by most hotels in the country", in a statement quoted in Gulf News on Sunday.

Controversial ... a Christmas tree has been decked out with $US11 million worth of gold and precious stones Credit:AP

"Putting the Christmas tree... is a tradition meant to share in celebrating occasions guests hold while they are away from their home countries and families," said the hotel in the United Arab Emirates capital.

Under a headline of Trouble over 11 million dollar Christmas tree, Gulf News said the hotel stressed this was "within the framework of the UAE's policy which is based on the values of openness and tolerance".