On the second place we find another expensive house, a great hotel. The apartment that tops The Pierre hotel is more than a penthouse–it’s a mansion in the sky. The top three floors were converted into a residence in the late 1980s; they include the hotel’s original ballroom–now a stupendous salon–and 360-degree views of the city. The penthouse has five master bedrooms, seven full baths, three half baths and four terraces. It is graced with Versailles-patterned oak floors, a black-marble staircase and 18th-century English paneling. And if the price seems a bit steep, the penthouse is available in two parts–one at $59 million and the other at just $11 million. It is listed with Elizabeth Lee Sample and Brenda Powers at Brown Harris Stevens, an affiliate of Christie’s Great Estates.
Price: $70 million
Location: New York, N.Y.

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