Neural tissue. The mind is priceless.
A prize quiz

The answer is antimatter and for it costs costing 62.5 trillion dollars per gram or 1,750 trillion per ounce . It took millions of Swiss Francs for the people at CERN to create and store a billionth of a gram and according to physicists to create a mole of anti-hydrogen formed by positron (positively charged electron) and a anti-proton is 2 billions year
.
Does it have to be something that has previously been manufactured by humans? Else htolyxdroip would certainly qualify :P

Glue balls! Not sure if they've been made yet, but sticking gluons together is probably expensive.
Elmers has finally done something scientists couldn't!

That my friend, would be antimatter!!!!created by an idiot, and a team of fools!!!
The costs would run in excess of 62.5 trillion dollars per gram, more than the budgeted amount of 1,750 trillion per ounce....If and when they succeed, would leave a massive price tag, making it the most expensive operation ever!

Prize goes to FT-physicist, although I believe the cost given by him and fireballz is a major understatement. According to CERN, in recent years they have produced between 1 and 10 nanograms, so you have to multiply the cost of that by between 100,000,000 and 1,000,000,000 to get the cost of a gram. This can be measured in the thousands of trillions of dollars, which would be a large number years of the global annual GDP. Not so surprising then that no grant application to make a gram of antimatter has yet been submitted, even though costs are gradually decreasing. An interesting fact is that it takes billions of times more electrical energy than ends up being stored in the antimatter, which makes it perhaps not the ideal fuel source, yet.
[Glueballs, and other very exotic things could probably be argued as well, but have never been made on the scale which makes them a substance rather than an individual composite particle]
Just one question to answer.
What is the most expensive substance manufactured by humans, and how much would a gram of it cost to make?
Prize for first good answer is a fine chess.com trophy, as always.