You count your coins and decide to pass up the gourmet restaurant for the cafe with the fixed-price tourist menu. But what if, on a trip abroad this year, money were no object? Here's how the the well-to-do can travel:

* Cruising the Mediterranean aboard Sea Goddesses I and II: On these small, classy liners, every cabin (58 of them) is a deluxe suite with an outside view and an inside stereo. From May to September, seven nights go for $4,000 per person (air fare extra) and all the caviar you can eat. Sea Goddess Cruises Limited, 5805 Blue Lagoon Dr., Miami, Fla. 33126, (800) 458-9000.

* Flying first-class to New Delhi: The flight from New York takes about 12 hours, and you want the comfort of roomy seating. Air-India's first-class round trip from Washington is $5,244 per person. (If you must go economy: $1,475.)

* Superb dining in one of Italy's finest restaurants: In central Florence, travelers can eat very well indeed at Enoteca Pinchiorri, 87 Via Ghibellina. The garden setting is lovely; the fixed-price, eight-course menu is chef's choice (sea bass and cauliflower in wine sauce is a sample); and the wine steward helps select a different wine to accompany each dish. Dinner for two, including tip and wine: About $150.

* South America, north to south, by plane, train and lake steamer: A 32-day wildlife and nature tour, "The Patagonian Express" takes in the Andes, Amazon jungle, Galapagos Islands, the Inca ruins of Machu Picchu, the Strait of Magellan. Cost: $6,699 per person from Los Angeles. Club Universe, 1617 Wilshire Blvd., Los Angeles, Calif. 90017, (800) 252-0682.

* Sumptuous lodging in a top French hotel: At the regal Bristol in Paris, on fashionable Rue du Faubourg St. Honore', a penthouse suite goes for about $730 a night; a standard suite, from $450 to $600 a night; a double room, from $145 to $235 a night. Don't forget taxes -- 18.6 percent. And breakfast is not included. The Grand Tour of Europe: The emphasis is on luxury on this 20-day rail and motorcoach tour to Europe's classic cities: London, Amsterdam, Lucerne, Munich, Vienna, Venice, Rome, Monte Carlo and Paris. Hotels, such as the Royal Danieli in Venice, are among the best on the Continent. Land costs only: $4,495 per person (double occupancy). Cartan Tours, One Crossroads of Commerce, Rolling Meadows, Ill. 60008, (800) 323-7888.

* Seeing China on the Imperial Peking Express: From Peking to Shanghai, this is a 15-day tour that features travel aboard a privately chartered train equipped with first-class sleeping carriages. About $5,190 per person from the West Coast. Society Expeditions, 723 Broadway East, Seattle, Wash. 98102.