Combine two penthouse apartments on the top floor of the Battery Park City Ritz Carlton and list them for a(nother) record breaking $118m and you have the most expensive real estate in NYC.

The twelve bedroom, fifteen bathroom, combined space will run a buyer almost $8000 per square foot. According to a story on CNBC, there are 3 separate units on the top floor that are owned by different people. When they go on the market they will not be available separately. According to the WSJ the owners hope that the “sum will be greater than it’s parts.”

Offering adjacent apartments for sale is a common practice amongst NYC inhabitants. The theory being that a higher price can be had if there is more space offered. The interesting part of the potential transaction (as a recent story in New York Magazine notes) is that the likely buyer will be an international client.

With NY real estate skyrocketing the way it has and a majority of multimillion dollar apartments empty for 10 months a year or more, NYC apartments are becoming the equivalent of “Swiss bank accounts.”

It’s sad news for those of us who still harbor dreams of one day owning a small patch of real estate in the most iconic city in the world.

Check out the listing here.

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