"According to San Francisco real estate blog SocketSite.com, lender Bank of America, which picked up the deed to the 20,000-square-foot penthouse in lieu of foreclosure back in July, just sold the condo, which was listed at $35 million, which would make it the most expensive residential sale in the city's history. Still, the price is half of what the original owner, developer Victor MacFarlane, was seeking for the unit back in 2008, although he did slash the price to $49 million the following year. Perched atop the St. Regis luxury residential tower, this six-bedroom, seven-bath (plus four half-baths) palace is practically a private hotel: There's a full gym with a sauna and steam room, 13-seat movie theater, 2,900 square feet of terrace space and parking for six cars." Here is a link to the full article (with pictures!):  http://bottomline.msnbc.msn.com/_news/2011/12/16/9493683-nations-most-expensive-bank-owned-home-sells-for-35-million Michael