Elle Macpherson -- Yacht For Sale ... Elle Not Included

Elle Macpherson and her billionaire hubby, Jeffrey Soffer, know the drill ... the only thing better than buying a super expensive yacht is selling it, so it's on the market for $37.5 million.

It may sound high, but hey ... it's 182 feet long.

The 5-cabin ship was custom-built in 2005 and features nautical amenities including a movie theater, a 16-person jacuzzi, a massage parlor, a gym, and, of course, a helipad.

If you don't have the cash to score MADSUMMER, don't worry ... it's available to charter for $360,000 a week ... plus expenses.

Supermodels leaping off the bow sold separately.