Elton John, 53, acknowledged in London's High Court yesterday that it was not unusual for his monthly nut to hit $2.15 million. "I have no one to leave the money to," the orange-haired pop star, dressed in an uncharacteristic blue business suit, said from the witness box. "I'm a single man. I like spending my money." John is accusing accountants PricewaterhouseCoopers and Andrew Haydon (the ex-head of John Reid Enterprises, John's longtime manager) of negligence in managing his financial affairs, reportedly claiming that anywhere from $14 million to $30 million were lost along the way. Not that he doesn't treat money like water, pointed out defense lawyers. Over 20 months in 1996 and '97, the musician testified, he spent $43 million on personal expenses. When the accountants' lawyer Mark Hapgood noted that $419,000 of that money was spent on flowers, Elton replied, "Yes, I like flowers." Frequently showing his irritation in court, he also said that he lost track of his own finances because he was hooked on drugs.