As Manhattan’s penthouse market booms, 90th floor Hudson Yards unit lists for $55 million

It’s the year of the penthouse in Manhattan, with the upper-crust shelling out record prices for the highest floors of the city’s luxury towers.

More than 500 New York City penthouses are likely to sell this year, which would be the largest number since 2007, according to the Corcoran Group.

Penthouse 90 at 35 Hudson Yards is one of the most over-the-top building toppers to come to market. It soars above the Hudson Yards development. Listing broker Corcoran calls it a “compound in the sky,” boasting more than 10,000 square feet, five bedrooms, 8.5 baths, a 1,000-square-foot great room, gym, media room and 14-foot-high ceilings.

The views are the main attraction. From the 90th floor, one can watch the Hudson River spill into the Atlantic Ocean to the south, see the lights of the George Washington Bridge and the tops of the trees in Central Park to the north and New Jersey’s sprawling suburbs to the west.

The building also houses the new Equinox Hotel, Equinox Club and Spa and plenty of restaurants and bars. The price tag: $54.5 million. Watch the video to take a look inside.