A couple of weeks ago we wrote about penthouses located in Hong Kong and Dubai, breaking property records by selling for more than $30 million.

But no worries, our wealthy readers who missed those opportunities, will be glad to see that a new record has been set with the listing of a two-story 4,400-square-foot luxury penthouse condo for $10 million at the Astoria on Tenth tower, being constructed in Calgary (Canada).

Calgary is now a “have” city compared to Toronto and Vancouver. The city is the economic hub of Canada right now and real estate values have been going up.

The penthouse, which comes in either a contemporary or classic style, will offer 4,400 square feet over two lofted floors, plus an additional 1,200 square feet of outdoor space over five grand balconies. The luxury condo will have high-end finishings, 30-foot arched windows, barrel ceilings, limestone fireplaces, crystal chandeliers and custom-designed Art Deco details.

Luxury features include such amenities as a temperature-controlled 860-bottle private wine vault, big screen media room, billiards room, marble bathtub and rain shower, built-in cappuccino machine, a library that overlooks the mountains, grand curving staircases, as well as security, priority elevator service and priority VIP parking. There is also a $1-million interior finishing package and a $500,000 home automation and advanced audio-visual system.

The Astoria will have 225 suites. More than 50 per cent have already been sold. The 35-story tower will also have commercial space, with retail space on the main level and mezzanine. Occupancy is planned for 2010.