The enormous, highly elaborate and highly customized Florida estate of —which includes the “Shaq Center” fitness facility and the “Shaq-apulco” outdoor swimming complex—is going on the market for $28 million.

Located on about 3 acres in the Orlando suburb of Windermere, the sprawling home with a blue barrel-tile roof measures about 31,000 square feet and has 12 bedrooms, according to listing agent Danial Natoli of Premier Sotheby’s International Realty. In the master bedroom, a built-in round bed frame measures about 15 feet...