Satisfying your lifestyle the rental way.

According to the 2005 Housing and Vacancy report for New York, nearly one third of all renters in the city pay over half their income for rent, with the totaling median gross rent running at $920 a month.

Yet, according to some of the city's most exclusive brokers, there's no shortage of takers for some of the most expensive rentals in the market.

Glenwood, one of New York's premier developer, owner and managers of luxury rentals, just announced that one of its top-of-the-line apartments at The Bristol, at 300 East 56th Street, an exclusive four-bedroom, five-bathroom, is now available for leasing. The price tag? $26,000-a-month.

"The Bristol is one of Glenwood's premier luxury rental buildings in Midtown," said Gary Jacob, executive vice president, of Glenwood. "The $26,000-a-month rental offers outstanding views in a spacious, luxury home environment. Furthermore, it is centrally located in Midtown and is steps from some of the city's greatest restaurants and cultural attractions."

And location, location, location is exactly what high-end renters are willing to pay for, according to Lawrence Lee, project manager and closing director with Prudential Douglas Elliman's Ilan Bracha Group.

"You pay for the address. And views are very high in demand. People are always willing to pay for good views," said Lee, who added that most of these elite renters usually work in the entertainment, finance and fashion industries.

Indeed, Cocoran's Michael Horne just recently showed a swanky $20,000 a month TriBeca loft to Cameron Diaz, Jim Carrey and Hilary Swank. The three celebs had been due to film a new movie together in the city but, when the movie deal fell through, so did the rental.

Not that Horne is worried about finding a new client. "It's really a beautiful space," he said. "John Stewart, from The Daily Show, and Clint Eastwood's son, Kyle, used to live there."

Along with the spectacular views, such pricey digs usually come complete with a host of services and amenities that include fireplaces, wine coolers, pool, spa, 24-7 doorman, garage, spa, laundry and, of course, a terrace from which to admire your view.

But while movie stars and singers can boost the cache of a building, not every owner is looking for such a high-profile tenant.

According to C.B. Whyte, senior vice president at Stribling Associates, "These high end rentals can take some time to move because you're looking for a very specific renter; one who will respect your property. Owners are looking for high quality people who are not necessarily celebrities. You want someone low profile, quiet money."

Lawrence Lee is about to close on just such a deal. The renter presented him with a certified check for a whole year's rent on a $20,000 a month unit. The client was looking for a city base to use when he's in town on business, a scenario that's also typical among this group, according to Whyte, who is currently listing a $40,000 a month penthouse on East 87th Street.

"Usually, these renters are people in transition. They vary from people who are just not sure that they want to relocate to New York and don't want to be committed if they only plan to stay a year or two."

And just because it's temporary, it doesn't mean it has to be basic.

DKJ Residential's JoAnn Schwimmer just closed on a $30,000 a month deal with a couple with three children. It was the local school, in the PS6 District, that swung the deal. "To the renter, it was important for his family to be comfortable They've put their family out and they want to make the transition as smooth a possible.

"They could also pay a little more in rent because they weren't having to pay for a private school."

John Parsegian, midtown senior vice president with Halstead, agrees many of today's high-end renters are folks who need flexibility in their lives.

"They don't want to purchase knowing their career is going to take them someplace else, so renting is more appropriate than buying because there's no worry about what to do with it after their term is finished," said Parsegian, who is listing a Dream Loft on Fifth Avenue at Union Square on his books for $35,000 a month.

"Most of these renters have permanent homes elsewhere. Others are used to living in a brownstone and they want to try out a loft, for example, before they buy one.

"And obviously," he added, "They are people who can afford to satisfy their lifestyle."