700 feet above San Francisco, a jaw-dropping new penthouse is taking shape, and its views are as incredible as its price tag: if it sells at or near its asking price of $42 million, it will break real estate records in the city. The crown jewel of the new mixed-use luxury development 181 Fremont in the burgeoning SoMA financial district, the penthouse features interiors by renowned designer Orlando Diaz-Azcuy and panoramic 360-degree views of the city. Landmarks, including the Golden Gate and Bay Bridges, Sausalito, the Transamerica Pyramid, and Treasure Island, are visible through the apartment's floor-to-ceiling windows. The penthouse occupies the entire 70th floor of 181 Fremont, spanning nearly 7,000 square feet, with 5 bedrooms, 5 full bathrooms, and 2 powder rooms. Among its many thoughtful architectural details, it has a private lobby entrance and a den with a full wet bar and wine tower. Residents of all the luxury condos at 181 Fremont will also enjoy access to the building's Sky Lounge on the 52nd floor, which has entertaining space and an impressive wraparound terrace. According to Matt Lituchy, CIO of the Jay Paul Company, the developer of 181 Fremont, the penthouse will be the tallest residence on the west coast when it's completed in 2018: "The buyer of this home will live at heights never before experienced in San Francisco with unparalleled views, extraordinary design, and superb amenities on top of the most resilient and seismically sound structure around."