First introduced in 2015, the Billionaire unique piece adorned with Emerald-Cut Diamonds turned heads with its approximate carat weight of 260 carats (its price tag surpassing $18 million).

Now, the collection adds another limited-edition Billionaire diamond-encrusted tourbillon timepiece.

In case you were in the mood for something completely different, the newest Billionaire is a stunner with its unique horizontal setting. Most often, diamonds are set vertically, so to see this 90-degree change is refreshing, modern and unexpected.

The one-minute tourbillon of the Billionaire III is haute horlogerie's response to the high jewelry tour de force that surrounds it. With its black mirror polished upper cage - a finishing technique that requires immense patience and dexterity - hand-beveled and hand-polished edges and calculated operation, the tourbillon is the only complication to live up to the breathtaking visual experience of the diamond-set exterior.

The tourbillon encapsulates the balance wheel, hairspring, escape wheel and a number of other crucially important, superbly finished components. Its most careful assembly is followed by a painstaking fine-tuning process, allowing the Billionaire to keep accurate time throughout its extended, 72-hour power reserve.

The white gold case of the Billionaire III measures 54x40mm and houses a skeletonized tourbillon movement, exclusive to Jacob & Co. Artistry in and of itself, skeletonizing this tourbillon movement removes every bit of extraneous material, leaving only what is necessary to ensure precise and robust operation. Every surface is chamfered, polished and finished to perfection. This manual-wind, almost see-through timepiece has an impressive power reserve of 72 hours.

Jacob & Co.'s watchmakers have been skeletonizing movements for decades, so they understand exactly where and how much to remove, and the result is a nearly see-through movement, configured vertically to maximize the beauty of this tourbillon-powered engine on the wrist.

The diamonds in the Billionaire III® from Jacob & Co. are all set by hand, placed to accentuate the light and the reflection. This work is accomplished by one gem setter over the course of many man-hours, and he doesn't move on until the watch and bracelet are completely finished.

The stunning 18K white gold bracelet is completely hand-set with 504 emerald-cut white diamonds (~90.39 cts). A work of art by itself, it perfectly complements and continues the setting on the case.

Jacob & Co. is one of the few brands that has the legitimacy to create high and fine jewelry, as well as high-end watches.

The diamond and gemstones industry is a closed society, and it is really a relationship business. Sourcing the very best diamonds and gemstones depends on reputation and personal connections, and thankfully Jacob & Co. has solid, decades-long relationships.

As a result, Jacob & Co. has access to the very best sources of diamonds and gemstones from all over the world. Many of the gem-set timepieces, like the Billionaire III, require meticulous care in the choosing of stones for quality, cut, clarity, and matching color. This can take many months or years, depending on the exact colors needed.

Jacob & Co. is also an expert in the setting of these stones, working with the very best gem setters in the industry. In the Billionaire III, even the bridges of the movement are set with white diamonds.

The 18K white gold case of the Billionaire III measures 54x43mm and is set with 75 white diamonds (34.14 cts), the inner ring is set with 76 white diamonds (2.49 cts), the bridges of the movement are set with 57 white diamonds (1.59 cts), while the crown is set with 1 rose-cut white diamond (1 cts). Both the front and the back are protected and covered by sapphire crystals with anti-reflective treatment.

The result is a "jewel" of a movement, putting all the gears, wheels, and parts on linear display.

The beauty of skeletonized watches is that there are no dials - instead the highest quality sapphire crystals expose the details of the movement, including the wheels, gears, balance, bridges, and mainspring barrel. The skeletonized hands in the center, hand-finished and coated in ruthenium, indicating the hours and minutes, float over the mechanical splendor. The bridges on the dial side of the Billionaire III are set with 57 white diamonds.

The perfect combination of high jewelry and high-watchmaking

The entirety of the watch, outside of the movement, is covered in the highest quality white diamonds, including the case, lugs, bezel, bracelet, and clasp, with the exception of the rose-cut white diamond on the crown.

The diamonds in the Billionaire III are set using the difficult and sophisticated "invisible setting" (meaning none of the supporting metal is visible)

Total carat weight is over 129 carats

Expertly skeletonized 60-second, high-watching tourbillon

Skeletonized hands stand out over the nearly transparent tourbillon movement