A posh sauna boasting top sportsmen and celebs as clients raked in $38,000,000 a year — because it was really a brothel, a court heard.

Cops swooped after two undercover officers were allegedly each offered sex for $150 found it packed with naked men and women.

Records revealed one high-class hooker there was earning a whopping $162,000 a year, a jury heard.

Clients paid $1,000 a bottle to quaff Cristal Champagne at the swanky Steam & Sun club in Camden, North London — which was able to make $107,000 in just one night.

On its website, the club — in a building with six bedrooms and two penthouse suites — proclaims itself “London’s only five-star massage parlour.”

Read more at The Sun.