I first mentioned this one back in August but now the listing is available for us to take a good look. Back in August the San Francisco Chronicle reported that real estate mogul Victor MacFarlane put his St. Regis penthouse for sale for $70 million which would easily set a record for San Francisco. The condo is roughly 20,000 square feet and was originally three unfinished units on the top two floors. He bought the property for about $30 million in late 2005. The property also features 2,900 square feet of terraces with 360-degree views of many San Francisco landmarks. Glass walls also offer plenty of light and the foyer has a winding staircase and two-story waterfall. There are six bedrooms, two offices, a wine storage room, a gym with a sauna and a home theater room. It is definitely one of the most striking apartments in the country, let alone San Francisco but will anyone pay $70 million for it? Other San Francisco properties above the $30 million or so mark have lingered on the market. I suspect $70 million is a bit ambitious for a Bay Area apartment, even one as fabulous as this.

UPDATE: This home is now listed at $49 million.

Experience more lush living in luxury homes and mansions or see the stars living large with celebrity homes galleries at AOL Real Estate.