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40 Mercer Street (Rich Caplan, iStock)

Here’s one glass ceiling that shouldn’t be broken.

A deconstructed glass cube penthouse at 40 Mercer Street has hit the market for $22.5 million. At 3,515 square feet, the unit is priced at $6,401 per square foot, which would be the most paid in Soho this year.

The three-bedroom, three-bathroom unit occupies the entirety of the upper floor. It features a glass ceiling and a 20-foot, south-facing glass curtain wall that opens to transform the living room into an outdoor loggia. The aluminum-clad kitchen on the lower level and mezzanine wood-lined office both bask under the glass ceiling. The glass roof floats 20 feet above all the interior spaces.

“It’s a special, one of a kind, unique piece of art,” said Douglas Elliman’s Nick Parker, of the Eklund Gomes team. “It’s certainly not a cookie-cutter apartment.”

It also has a 145-square-foot east-facing terrace by the dining area, 12 zones for cooling and heating, Lutron window treatment controls that are set to optimize sunlight in different times of day, and with UV protection on all windows.

The home was purchased as a raw white box and was designed by architect Lee Mindel of Shelton Mindel & Associates. It’s won several honors, including the Global Residence award. The building is a collaboration between hotelier Andre Balazs and architect Jean Nouvel.

The unit hasn’t traded yet, but Soho penthouses are no strangers to breaking records.

An 8,000-square-foot penthouse at 421 Broome Street in 2020 became the most expensive home ever sold in Soho, but just over a year later eclipsed that mark by 40 percent in selling for $49 million, or $6,125 per square foot.

The glass cube penthouse is owned by Mark and Leslie Sillcox, philanthropists focused on public education in New York City. The couple collected art, which was preserved from the light through the windows’ UV protection.

The building features a swimming pool, sauna, whirlpool, fitness center spa, separate parking garage accessible from the basement, tree-covered courtyard off the lobby and a landscaped outdoor terrace.

An earlier version of this article incorrectly stated the asking price represents an all-time potential record for Soho. 

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