Beachfront views, a seaside backdrop and picture postcard surroundings - all this could be yours for a cool �60,000.

Of these three Southwold beach huts, it’s the modest-looking lodging to the left that’s on the market for little less than an MP’s salary.

Southwold estate agents Durrants are offering the humble hut for sale, by tender to the highest bidder, with a guide price of �60,000.

Beach Hut 98B, nestled at the foot of the town’s East Cliff, may look like little more than a garden shed but its desirable location “on the upper part of the promenade with steps down to the beach located directly opposite”, comes at a cost for potential buyers.

According to Durrants’ description, the property is an original beach hut with the iron wheels still intact.

Like many beach huts, 98B will set you back more per square foot than an average family. Add to that insurance, annual fees and tax payable to Waveney District Council, and some might be put off. But anyone balking at the lavish price tag will be encouraged to know that 98B comes complete with its unspecified contents.

Step outside and Southwold Pier can be seen extending out to sea just a few hundred yards along the parade to the north.

A quintessentially British seaside sanctuary, the beach hut has become a notoriously expensive piece of real estate.

Last January, a derelict Southwold beach hut came on the market for �40,000, despite it being boarded up and missing a front door.

But some huts on the promenade have been known to go for as much as �100,000, with up to 50 people on the waiting list at a time.

In 2008 a well-located Southwold hut sold for �80,000 - �15,000 more than the original asking price.

The town is home to about 300 huts, once used by fishermen and bathers, with some available for rent between March and June, and in September and October.

In 2006, three beach huts on Dorset’s Mudeford Sandbank went on sale for �80,000 each plus VAT. The year before a hut on the same stretch of beach sold for a record �165,000.

More of a chalet than a shed, a single-storey, three-bed beach hut, again in Dorset, was put on the market last year for �300,000. The 1930s property overlooked a world heritage site but came without heating.

Celebrity beach hut owners include artist Tracy Emin, who sold her Whitstable hut to Charles Saatchi for �75,000, Madness frontman Suggs and Rolling Stone Keith Richards.