New York City's most expensive listing: $130 million

The price of the "most expensive listing" in Manhattan seems to go up every month. The question is whether any of them will actually sell for their asking price.

The latest is a triplex apartment at 520 Park Ave.—which is under construction—that will be listed for $130 million when it comes on the market early next year, according to Zeckendorf Development. That would make it the most expensive Manhattan listing ever.

Read MoreAnd the priciest city to live in is...

At that price, it would top a $118 million penthouse at the Ritz-Carlton in Battery Park City as well as the $110 million penthouse at the Woolworth Building downtown.

So what do you get for your $130 million? The penthouse spans three floors and 12,394 square feet, along with 1,257 feet of terrace with views of Central Park to the north. It's unclear whether the purchase price is for a raw or finished apartment.

Read MoreMost expensive house (we could get into): Nashville

The price works out to more than $10,000 per square foot, which the developer is calling "average" for its other projects. Yet clearly, any buyer will have to be way above average in terms of wealth.

Read MoreUK's mansion tax: 'Political stunt?'

(Photo credit: Zeckendorf Development)