Image courtesy of MGS Group Real Estate

A never-occupied condominium near the top of Boston’s One Dalton could set a record sales price at New England’s tallest residential building.

Spanning 7,848 square feet on the 58th floor of the Back Bay tower, the double-sized unit is set to be listed at $38 million, said Michael Harper, managing partner with Cambridge-based brokerage MGS Group Real Estate.

Developer Carpenter & Co. of Cambridge sold the two unfinished units to the current owners in August 2020 for $31 million. They customized the sprawling residence with a multi-million-dollar buildout that includes an Art Deco-style glass wall separating a living room and dining area, and two kitchens, including a catering kitchen with wine storage, Harper said.

Spanning approximately half of the 58th floor, the unit offers views across the Charles River and south to the Blue Hills Reservation.

The pending listing has already attracted significant interest, and MGS Group is offering tours on an appointment basis, Harper said.

Property records identify the owner as Florence M. Rosse, whose husband Thomas died in January 2021 and was the founder of Framigham-based Rosse Enterprises.

The record price at One Dalton was set in 2020 when one of the three double-decker penthouses sold for $34 million.

Boston’s luxury condo market had a strong performance in the first five months of this year, according to a report by The Collaborative Cos. During the January through May period, nine units at One Dalton sold for average prices of $6.1 million, or $2,859 per square foot.

Since it was completed in 2019, One Dalton has sold more than 84 percent of its units at average prices of $2,755 per square foot, according to the report.