A Manhattan duplex owned by Courtney Sale Ross, widow of Time Warner creator Steve Ross, reportedly is being shopped around for more than $60 million, Ross' broker told the New York Observer.

Ross' 32-room duplex at 740 Park Avenue will be the "most expensive apartment ever sold" in New York, broker Edward Lee Cave told the Observer.

"There will only be 10 people who can see the apartment. Because there will only be 10 people who are appropriate to see it," Cave said. "If somebody very, very, very important calls me, I will run it by her."

The Observer put the price of the most expensive residential deal in New York at about $60 million, for a residence at The Plaza, and the Ross duplex won't go for that low, Cave told the paper.

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