The flat is located on the top floor of Four Seasons Private Residences One Dalton Street, the city's tallest residential building near the Prudential Centre.

The billionaire, chairman and CEO of Dell Inc. bought the unit through a trust for $34 million, according to the Journal. He would have made a profit of $1 million if it had sold for close to full price.

Despite the asking price, another penthouse in the building became the most expensive property listed in Boston and the most expensive in all of Massachusetts at $38 million.

Dyer's trophy home has some of the best views in the city and comes with two parking spaces.

There's even a "large 570-square-foot double-height deck with outdoor fireplace," according to the listing. The unit also boasts a 50-square-foot private balcony.

The glass-enclosed living room is surrounded by floor-to-ceiling windows overlooking the city skyline, and the dining area offers spectacular water views.

Other luxury amenities include 11-foot ceilings, gleaming wood floors, ornate light fixtures and custom woodwork.

Master suites have access to private balconies.

The penthouse has access to all Four Seasons amenities, which are included in the $27,240 monthly homeowners' association fee.

Dell also owns an $11 million penthouse in Boston's luxurious Millennium Tower.

Dell made his fortune by founding his own private computer company in 1984 before taking it public five years ago.