In's weekly look at the five most expensive new listings on its site, the differences in luxury between New York and Southern California are amplified by writer Erik Gunther.

In Southern California, size and views matter..

Your SoCal options include this week’s winner: a $60 million mansion overlooking the ocean. Measuring a whopping 24,000 square feet, the Laguna Beach mansion took eight years to build, but the owner listed it for sale only three years after construction was completed in 2010, and it’s bounced on and off the market since then. Listed again this week, it’s joined by a Brentwood compound owned by a legendary TV exec and a curvy La Jolla home situated along the sand.

In New York, square footage costs more in the two listings Gunther highlights.

They’re particularly pricey when measured in cost per square foot. Each residence clocks in at over $4,000 per square foot—placing them at the very top of NYC real estate.

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