NYC apartment listed for $US100 million

An apartment in New York is up for sale for a staggering $US100 million.

Manhattan's long been one of the world's most expensive bits of real estate, but the $US100 million ($A95.97 million) tag on a penthouse apartment has even jaded New Yorkers' jaws dropping.

The apartment, entered on the 72nd floor of the City Spire skyscraper on West 56th Street, is described by brokers Prudential Douglas Elliman as "the crown jewel" in the condominium.

It has 360 degree views and is the highest terraced apartment in the city, with an interior decorated in a mixture of Roman and Versailles palace themes. The master suite is on the 75th floor.

The sale, being brokered by Raphael De Niro, son of the actor Robert De Niro, would set a new record, which is currently reported at $US88 million for another penthouse with views over Central Park.