SAN FRANCISCO (KPIX) — High-rise living 70 floors up, with eye-popping, 360-degree views will truly be a first for San Francisco.

We’re talking about the penthouse at 181 Fremont, a skyscraper in the heart of the SoMa neighborhood.

The master bedroom has two wings. There are 7 baths — even a butler’s pantry. All spread across 7,000 square feet.

And it comes at an eye-popping price, too: $42 million. Who would — who could — buy this?

“I would venture to say it’s either going to be a foreign buyer or it’s going to be a tech executive or entrepreneur who wants this trophy-type of property. I meanm this is a trophy property,” said Justin Fichelson a broker of luxury real estate in the city.

Indeed, the penthouse — which is just one of 55 residences atop the mixed-use building going up next to the new Salesforce Tower — is the most expensive listing in San Francisco … for now.

Potential buyers will be comforted knowing the structure is being built to withstand a magnitude 8.6 earthquake.

“We have drilled all the way to bedrock and we use bracing in an innovative way to tune the building, which really means that it keeps it from wind-resistance and seismic activity,” explains senior project manager Kelly Drewes, with Jay Paul Company.

The building won’t move an inch but it is changing the neighborhood. The penthouse is expected to be ready for move-in early next year.