Tech billionaire Michael Dell was the buyer of the most expensive home ever sold in the Big Apple — a $100 million condo on Billionaire’s Row, sources tell The Post.

Dell, founder and CEO of Dell Technologies, was first outed as the probable buyer by the Wall Street Journal, which cited two sources.

Dell snagged the ballyhooed, 11,000-square-foot duplex penthouse at 157 W. 57th St. for $100.45 million in a deal that closed in 2014, through a limited liability company, P89-90, that shielded his identity.

The 1,004-foot-tall glass tower, known as One57, was the first supertall building on the rarefied stretch now known as Billionaire’s Row.

Developer Gary Barnett, of Extell Development, did not return requests for comment; nor did the Corcoran Group, which represented the buyer.

The building, however, has still not sold out. There are 130 units in the building. At least 73 of them have sold, a source said.

Along with being home to the city’s first and only $100 million condo, it is home to a high-profile foreclosure.

Nigerian playboy and accused fraudster Kolawole Aluko paid $50.9 million for a 6,240-square-foot condo in 2014. But it ended up selling in foreclosure for a mere $36 million last fall. It was the fourth time since 2015 that a condo at One57 resold for less than what the previous owner paid, according to a Bloomberg report. Aluko stands accused by the US government of laundering money obtained through corrupt oil deals in Nigeria and is on the lam, unavailable for comment.

That wasn’t the building’s only scandal.

In 2016, The Post reported that the building itself was funded by a subsidiary of an Abu Dhabi company linked to a global money-laundering investigation that has roped in Hollywood stars like Leo DiCaprio.

Barnett launched the skyscraper during the height of the recession, when Western financing was scarce. He owns just a small piece of the tower, which was mainly funded by Aabar Investments and a second, privately held Abu Dhabi-based investor, Tasameem Real Estate Co., sources told The Post.