New $100m Record Set for New York's Most Expensive Penthouse Sale

An undisclosed buyer has paid $100.5 million ($A122.15 million) for a New York duplex penthouse, shattering the $88 million ($A107.36 million) record set in 2012.

The buyer bought unit 90 in the

One57 building, a 306-metre tall tower, overlooking Central Park.

The luxury apartment, purchase two days before Christmas, spans over the top two levels.

Developers Extell Development Co. had originally marketed the apartment for $98.5 million.

The previous record was set by Citigroup chairman Sanford Weil, when he sold his penthouse at 15 Central Park West for $US88 million.

According to Domain, the 1,000 square metre apartment has six bedrooms, seven bathrooms, two powder rooms and views over Central Park and the city.

All apartments at One57 have high ceilings, rosewood floors and marble bathrooms.

The penthouse of a new tower at 520 Park Avenue will reportedly hit the market at $US133 million later this year.