A 60,000-square-foot Beaux Arts mansion with a 22-carat gold-leaf entrance gate has just been listed for $139 million, making it the new most expensive home officially on the market in America. And the house is not even fully built.

Le Palais Royal, as the 11-bedroom, 17-bath new mega-mansion is being called, was the pet project of a very wealthy owner who has since decided to abandon his dream palace in order to travel the world on his yacht. The massive home lies on 4.4 acres on Millionaires Mile in Hillsboro Beach, Florida, halfway between Fort Lauderdale and Boca Raton. It’s still under construction, scheduled to be complete by the end of next year, says listing agent William P.D. Pierce of Coldwell Banker Residential Real Estate. He would not disclose the owner’s identity.

Technically, Le Palais Royal is not the most expensive home currently for sale in the U.S. Two Southern California mansions–the Owlwood Estate and The Manor (formerly the Spelling Manor)–are both unofficially on the market with price tags of $150 million. Both properties are being marketed without the aid of the MLS.

Le Palais Royal’s amenities are over-the-top in virtually every way, starting with the grounds. The property includes 465 feet of beach on the Atlantic Ocean, with a 492-foot private dock that can accommodate a 185-foot yacht. There is also an underground garage with room for 30 cars.

Inside the home is the nation’s first in-home IMAX theater, with a 50-foot-by-23-foot screen and seating for 18 people. In the living room, a high-definition, 3-D television set is surrounded by 1,300-gallon fish tank with live coral and sea creatures. “I don’t know if you’re going to watch the TV or you’re going to watch the fish swim,” says Pierce. There is even a canine room “air-conditioned for your guard dog,” he added.

Certainly, no detail seems to have been spared in Le Palais Royal’s design. The entrance to the Florida mega-home features a 26-foot fountain plated in gold-leaf. From there the entryway opens onto a marble staircase with steel-iron railings and more gold leaf, which cost $2 million and took craftsmen two years to complete, according to Pierce. The lobby opens onto ‘Le Salon,’ a room with vistas of the Atlantic Ocean.

Outside, the water features are more typical of a Florida resort than a private home. The 4,500-square-foot infinity-edged pool has six cascading waterfalls and a double-loop, LED-lit water slide, for those afraid of the dark. In the middle of the pool is a fire pit. Suspended above it, an infinity-edged jacuzzi spills down into the pool. The aquatic area also has a swim-up bar.

Other features include a spa, massage room, gym, and putting green. Four of the 11 bedrooms are master suites with their own private jacuzzis. Cabinets in the kitchen will also be adorned with 22-carat gold leafing.

The construction method of the home is also unique, Pierce pointed out. Rather than cinder blocks, the foundation is supported by 350 concrete piles that burrow into the ground, to ensure that the massive waterfront mansion could withstand severe weather.

“I’m honored to have the opportunity to represent this property to showcase to the world we can build palaces, too,” Pierce told Forbes.