May 22 (Bloomberg) -- The three-piece white suit in the window of Leonard Fagan's Dublin tailor shop comes with a black shirt, white tie and black handkerchief and sells for 350 euros ($542). It's made for an 8-year-old boy to wear once.

First Communion, a Catholic rite of passage once marked by hand-me-down suits and dresses, has become a festival of limousines, French manicures and custom-made outfits for some Irish children.

``They come in looking for James Bond-style suits,'' Fagan said. ``They want to look like their idols.''

The transformation of First Communion mirrors that of Ireland, among Europe's poorest countries until the 1990s. After a 14-year economic boom, some parents spend more than 4,000 euros on clothes, entertainment and lunch for dozens of guests. Now the Church is fighting back, with some parishes scheduling ceremonies on Sundays and mandating uniforms to end the extravagance.

``I've seen white stretch limousines to transport children, and parents hiring traps and little white Shetland ponies,'' says Monsignor Dan O'Connor, head of the Catholic Primary School Management Association. ``I remember where parents had a marquee hired for a reception with a string quartet.''

The pressure to ``keep up with the Joneses'' forces some parents to borrow to celebrate what should be a religious event, O'Connor said. First Communion is the first time a child receives the bread and wine the Church says are the body and blood of Jesus Christ.

``What we are trying to cut down on is people going into debt,'' O'Connor said.

60,000 Children

The parents of the 60,000 children in Ireland who receive First Communion each April and May spend as much as 4,200 euros, according to calculations by the Cork-based Irish Examiner.

A pure silk designer dress costs about 500 euros, a horse- drawn carriage 850 euros, a limousine 300 euros and restaurant bills as much as 1,000 euros, the newspaper estimated.

Kerrie-Ann Grant, dressed in long white dress, veil, tiara and white shoes, brought 19 relatives to lunch at the Milestone Inn in Balbriggan, north of Dublin, after her communion.

``She chose her own tiara, she chose the shoes. She's very fashion conscious,'' said her mother, Christina, before adding the kids ``are not on the catwalk.''

``From the religious point of view, it's very important.''

The Milestone offers a special communion lunch for 19.95 euros per person. At each sitting, as many as 180 diners tuck into lamb, turkey and beef.

``It's much bigger than when I was a kid,'' said Noel Farrell, 30, one of 26 family members celebrating his niece Chloe's communion. ``They get a hell of a lot more money now.'

Money-Stuffed Envelopes

At a nearby table, cash tumbled out of cards opened by another girl in a long white dress.

``It is difficult for parents because they don't want their child to stand out as not being the same,'' said Aine Lynch, chief executive officer of the National Parents Council. There's also a ``moral and ethical question about very young children going to tanning booths, having limousines and highlights in their hair.''

The money is flowing in the poorer towns of the Irish midlands, as well as the wealthy neighborhoods of Dublin.

In Longford, 95 miles from Dublin, unemployment has risen by a third over the past year as the economy started to slow. Still, Brides, Belles & Babes sells Communion dresses for as much as 325 euros and keeps a list of each outfit sold to ensure that girls don't arrive at church wearing identical frocks.

`Amazing' Moms

At the In Vogue salon in Blackrock, south Dublin, parents spend as much as 35 euros on French manicures for their communion-bound daughters. Fingernails are given a pink sheen, with white paint applied to the tips. Mothers opt for eyebrow tinting and shaping, full body tanning, facials and manicures in preparation for the day.

``The mothers go for the whole shebang,'' says Tara McConnell, the salon's manager. ``They want to look amazing.''

The church is trying to refocus the celebration on religion.

As part of a program being rolled out across the country, some priests now hold receptions after the ceremonies to cut down on the lavish lunches and parties.

In some areas, First Communion is now celebrated on Sunday rather than the traditional Saturday, ``an attempt to help alleviate commercial demands and high expectation,'' the Catholic Communications Office said in an e-mail.

Other parishes are introducing white robes, known as albs, or school uniforms, moving away from expensive dresses and suits.

As yet, that hasn't hurt Fagan's business. He has four tailors working 12 hours a day, seven days a week, preparing suits for his young customers.

``It's been one of the busiest years,'' Fagan says. ``People are saying it's an expense but they get a nice suit, they get to wear it to the meal.''