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The views from this $42 million penthouse in San Francisco are incredible

The penthouse at 181 Fremont in San Francisco just went on the market for what woud be a record $42 million.

Before this, the record for a condo in San Francisco was a penthouse in the Pacific Heights neighborhood, which sold for $32 million in 2015.

So what does the buyer get here?

This penthouse is 7,000 square feet with five bedrooms, five bathrooms and two powder rooms. Finishing touches include gold sconces, brass door handles custom-made in Paris, and a front door made of wood from New Guinea.

But the real selling point is the view. The penthouse sits 700 feet in the sky. You get 360 degree view of the city and beyond, from sunrise to sunset.

From here you can see the Golden Gate Bridge...

The Bay Bridge and Treasure island...

And the rest of the city as well:

But who has $42 million to drop on a penthouse? The selling agent for the building, Alan Mark of The Mark Company, talked to CNBC about potential buyers:

"I think when I see who is gravitating to the building, these are people who may be in venture capital and they may have invested in tech on a very high level. A few well-known companies. I would say someone probably on the finance side, or venture capital."

It will be ready for move-in by 2017.

One other potential big winner is the broker for the buyer, who could pocket a cool $1 million commission.