A Long Island real estate developer has listed his octagonal CitySpire penthouse, with the highest terraces in New York City, for the equally dizzying asking price of $100 million.

Steven Klar, the president of The Klar Organization, put his 8,000-square-foot, 135-window triplex apartment at 150 West 56th Street on the market Friday through Prudential Douglas Elliman, The New York Times reported.

The unit, which spans the 73rd to 75th floors, has six bedrooms, nine bathrooms and 3,000 square feet of wrap-around terrace space.

It is the most expensive apartment on the market in the city, and if purchased at that price, it would beat the sales record of the One57 penthouse on West 57th Street, which is under contract for about $90 million.

Klar bought the apartment as raw space for $4.5 million in 1993 after the banks took back the tower from developer Ian Bruce Eichner, and he spent at least as much to renovate it.

“Art is what people are willing to pay for, and an apartment like this is a piece of art,” Klar told The New York Times. He added that in his 17 years of living at the penthouse, he has watched from his terrace as Time Warner Center, 15 Central Park West and One57 were constructed.

“I am looking at that and I am saying, ‘They cannot go outside on the terrace and see the city of New York the way I do,'” Klar said.

Tell that to Gary Barnett. Photos of the property below, courtesy of Elliman:

Chilean-born interior designer Juan Pablo Molyneux designed the classical-inspired space.

The condo, listed with brokers Raphael DeNiro and Victoria Logvinsky, includes a guest suite on the 72nd floor, along with a wine closet that can store up to 1,000 bottles.

The master bath has hunter green marble, mahogany finishes and bronze fixtures highlighting the double sink vanity, deep tub and steam shower for two.

Would you pay $100 million for this view?

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