Woolworth Building
An apartment in the Woolworth Building, which has a neo-gothic spire, is set to go on the market for a record-breaking £66 million Getty

An apartment in one of New York's most iconic skyscrapers has been put on the market for a record-breaking £66 million ($110m).

The upper floors of the Woolworth Building, which was once the world's tallest building, are to be coverted into 34 luxury flats with the top-floor penthouse priced at the eye-watering sum.

Completed in 1913, it measures 241 metres, six metres taller than London's One Canada Square in Canary Wharf, and was the world's tallest skyscraper until 1930.

Developer Alchemy Properties Inc. revealed the apartments have ceiling heights of 11 to 14 feet on average and that wealthy residents would have a separate lobby and elevators.

The £66m penthouse is almost 9,000 square feet with a 584-square-foot terrace. It has four bedrooms and spans nine stories.

The main living space is spread over the 50th and 51st floors with a wine cellar making up the 53rd floor.

Woolworth Building
Residents at the Woolworth Building will have breath-taking views over New York Alchemy Properties

Bloomberg reports the asking prices for the condos start at £2.1m ($3.5m) for a 112-square-metre residence on the 44th floor, while the £66m price tag for the penthouse will make it the highest-ever for a condominium in downtown Manhattan.