Entered through a vaulted foyer, the residence centers on a sweeping, $2-million staircase cased in steel-iron and gold leaf. Among the more opulent features are an Imax home theater, a 1,300-gallon aquarium and a subterranean garage with parking for 30 vehicles.

The second-floor presidential suite comes complete with private outdoor terrace with a plunge pool while three additional master suites sport Jacuzzis with ocean views. In all, the mansion touts 11 bedrooms and 17 bathrooms in 60,000 square feet of living space.

Set beneath a 12-foot cascading waterfall, an infinity edge pool features an LED-lit water slide, fire pit and swim-up bar. Above the waterfall is a Jacuzzi. Designed for year-round enjoyment, an entertainer’s courtyard includes a summer kitchen, a pizza oven, an outdoor lounge and an entrance to an indoor spa and massage rooms.

For the mega-yacht owner, Le Palais Royal boasts a 492-foot dock capable of accommodating seafaring vessels up to 185 feet in length. Occupying four acres on Millionaires Mile, the estate also includes 465 feet of private beachfront and is slated for completion in 2015.

William P.D. Pierce of Coldwell Banker Residential Real Estate is the listing agent.

The $139-million price tag tops the Beverly House, the one-time home of publishing magnate William Randolph Hearst that reentered the market at $135 million this year. The Manor, a Holmby Hills estate formerly owned by Candy and Aaron Spelling and currently occupied by Formula One heiress Petra Ecclestone, is currently being shown off-market with an asking price of $150 million.