Ever the smart businesswoman, Madonna evidently has decided that two multi-million dollar homes in New York City is excessive. The New York Post reports that she's selling one of them -- a co-op on Manhattan's Central Park West -- for a whopping $23.5 million .  Madonna moved out of the building last year and relocated to a townhouse on Manhattan's Upper East Side. 

So what does $23.5 million get you?  Well, the duplex apartment is more than 6,000 square feet and features close to 110 feet of windows facing Central Park.  There are five wood-burning fireplaces, eight bathrooms, six or seven bedrooms, "endless" closet space, two great rooms with balconies, an eat-in kitchen, four separate bedroom wings, oak floors and 10-foot-high ceilings.

Why did Madonna move out of this palace?  Perhaps interfering neighbors were to blame.  The Post reports that in 2011, the star settled a lawsuit with her upstairs neighbor, who'd complained that Madonna blasted her music too loudly and made too much noise dancing.

According to the New York Daily News , Madonna's current Upper East Side digs cost more than $32 million.

Copyright 2012 ABC News Radio