This $40 million apartment in one of New York's tallest skyscrapers is literally dizzying.

A penthouse apartment in New York. After seeing so many in films and TV shows featuring the Big Apple, it’s almost a cliche.

Indeed, the very concept of aspiring to life in the clouds – the modern world’s equivalent to Mount Olympus – is such a part of American popular culture that it even inspired the name of, ahem, a popular men’s magazine.

(Or so we’re told.)

But never before have we seen a penthouse apartment quite like this one. Located in the heart of Manhattan, at 432 Park Avenue, this 92nd-floor living space is currently the highest living space New York City can offer, at 1,224ft above the traffic.

The 92nd-floor penthouse at 432 Park Avenue, New York, NY

Photo: DBOX for Macklowe Properties & CIM Group

It boasts panoramic views of nearly every New York City landmark: the Empire State Building, Chrysler Building, Central Park, the Statue of Liberty, Brooklyn Bridge and New York Harbour stretching out to the Atlantic Ocean.

The 92nd-floor penthouse at 432 Park Avenue, New York, NY

Photo: DBOX for Macklowe Properties & CIM Group

The interior has been style by Kelly Behun, who drew inspiration from the 10ft square windows specified by architect Rafael Viñoly: “To have all of Manhattan unfurl below you in this way is nothing short of extraordinary,” said Kelly. “Nothing I would do inside could ever upstage that, so I just sought to create a warm embrace from which to enjoy it.”

The 92nd-floor penthouse at 432 Park Avenue, New York, NY

Photo: DBOX for Macklowe Properties & CIM Group

Though it runs to just under 4,000 square feet, the apartment has just three bedrooms to go along with its three bathrooms, a powder room, library, gas and wood-burning fireplace, laundry room, service entrance separate from the elevator landing and formal entrance gallery.

The 92nd-floor penthouse at 432 Park Avenue, New York, NY

Photo: DBOX for Macklowe Properties & CIM Group

The master bathroom features marble flooring and walls, a freestanding soaking tub and a solid cubic Bianco Sivec marble vanity that weighs a staggering 1,200lbs – just over half a tonne.

Not that you’ll be looking at the vanity when you could be sitting in the bath and looking out at this view:

The 92nd-floor penthouse at 432 Park Avenue, New York, NY

Photo: DBOX for Macklowe Properties & CIM Group

As with all the apartments at 432 Park Avenue – which is the tallest residential building in the western hemisphere – it has 12’6” ceilings to make the most of the buildings 10-foot by 10-foot windows. 

From the outside, those windows give the entire building a slightly unusual, almost lattice-work look. Of course, that matters little: this is a building that is all about being inside and looking out, rather than outside looking in.

The 92nd-floor penthouse at 432 Park Avenue, New York, NY

Photo: DBOX for Macklowe Properties & CIM Group

Away from the penthouse itself, the building boasts 30,000 square feet of communal amenities. All the usual things you’d expect are in place – the gym, the private cinema – but there are some more unusual offerings such as a billiards room, library, executive boardroom, and a private restaurant helmed by Michelin-starred chef Shaun Hergatt.

The apartment is on the market at $39.75 million – or £32.5 million at present exchange rates. More information is available at 432parkavenue.com.

** FIND MORE EXQUISITE PROPERTIES IN NEW YORK WITH COUNTRY LIFE  **

The 92nd-floor penthouse at 432 Park Avenue, New York, NY

Photo: DBOX for Macklowe Properties & CIM Group