The 10,100-square-foot (938-square-metres), five-bedroom condominium includes eight full bathrooms, two half bathrooms, a gym, staff quarters, a spa, a 2500-square-foot (232-square-metres) terrace, and 2000-square-foot (185-square-metres) rooftop garden with a pool.
Images have been released to tempt buyers into spending $28 million on the property, which equates to approximately £19 million.
The penthouse sits atop one of the pair of 20-storey twisting towers currently nearing completion in the Coconut Grove section of Miami.
The images show an open-plan kitchen with a marble-topped island. The undivided dining and great room have floor to ceiling windows overlooking the wraparound balconies. The master bedroom has a large sitting area.
All of the other apartments in the building have sold, according to US real estate news site The Real Deal.
The $28 million condo is the only full-floor penthouse and the only residence of its size in the development, which includes 98 units wrapped in exterior balconies. The other tower has two penthouses on its top level.
Bjarke Ingels, founder of the Danish architecture firm, described the twisting towers as an "evolution" of the local urban residential typology.
"Miami has developed a contemporary condominium vernacular that combines brise-soleil style balcony shading with floor-to-ceiling windows in order to best enjoy the panoramic water views of the area," said Ingels. "We propose to elaborate on these indigenous elements and continue the evolution of the local condominium architecture."
Dutch architecture firm OMA is also building a trio of residential towers as part of the wider Coconut Grove development, which BIG's project is part of.
Sales of luxury condos have come under increasing scrutiny by the US government. The Department of the Treasury recently announced new disclosure rules for all-cash purchases of residential property in New York and Miami in an effort to crack-down on money laundering.
The Grove is one of a number of landmark projects by high-profile architects that are helping turn Miami into the "capital of Latin America".
OMA is also contributing buildings to the Fanea project, alongside Foster. Swiss firm Herzog & de Meuron has already completed the Perez Art Museum and the dramatic, open-sided 1111 Lincoln Road parking garage on Miami Beach, and is working on another residential tower.
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