  Jacqueline Siegel, pictured here, and her husband, David,
couldn't afford to finish building their 90,000-square-foot
house—the largest private home in the U.S.—after the credit
crunch. Bob Croslin for The Wall Street Journal   The Siegels'
dream home, called "Versailles," after its French inspiration,
is still a work in progress. Its steel-and-wood frame rises from
the tropical suburbs of Orlando, Fla., like a skeleton from the
Jurassic age of real estate. Ms. Siegel shows off the future
bowling alley, indoor relaxing pools, five kitchens, 23
bathrooms, 13 bedrooms, two elevators, two movie theaters (one
for kids and one for adults, each modeled after a French opera
theater), 20-car garage and wine cellar built for 20,000
bottles.  At 90,000 square feet, the Siegels' Versailles is
believed to be the largest private home in America. (The
Vanderbilt family's Biltmore house in North Carolina is bigger
at 135,000 square feet, but it's now a tourist attraction). The
Siegels' home is so big that they bought 10 S