The apartment set a new price per square foot record.

Businessman James H. Dahl and wife Kathleen have decided to bow out of their three-bedroom, 3.5-bath condo at One Beacon Court, the tower beloved by businessmen everywhere. While another building may have taken the Dahls' departure personally, we're sure that One Beacon Court wasn't offended at all. How could the totally professional tower begrudge the couple for making $8 million on the sale of their condo? Especially when the sale set the price per square foot record for the building?

Mr. Dahl, who is founder of the Florida-based Rock Creek Capital, an environmentally-focused investment fund, paid just $5.49 million for the condo back in 2005, according to city records. In the intervening years, like a wetland on the edge of burgeoning suburb, its value went up considerably.

The master bedroom.

The Dahls listed the unit for $14 million in August with Peter*Ashe's Asher Alcobi and Halstead's Bruce Silverman. It sold for just under the ask—for $13.57 million—with the closing scooting in on December 28, according to Mr. Alcobi, avoiding a higher capital gains tax for the Dahls (another business coup).

At just 2,415-square-feet, the sales price set a new record for One Beacon Court of $5,622 per square foot. In October, a unit on the 48th floor sold for $4,870 per square foot. The buyer was an LLC named, predictably, after the building. Mr. Alcobi said that it was a foreign businessperson, but declined to provide more details.

So how did the Dahl's three-bedroom unit manage such a high sales price? Mr. Alcobi attributed it to the "a very unique position" in the building with "a wall of windows overlooking Central Park and a 750-square-foot terrace that runs the length of the apartment.

The location on the 32nd floor—the building's first residential floor. Mr. Alcobi said that not only did the 32nd floor house the mechanicals, raising the ceiling height to 11-feet-six inches. But as the first residential floor, it had express elevator service and the height, due to all the commercial floors before, was a high as the 50th floor in other buildings.

One Beacon Court saw a flurry of sales in the last quarter of 2012, including a $7.2 million purchase by Deutsche Bank boss Anshu Jain.

kvelsey@observer.com

Cowher is moving to Lenox Hill. (www.bleedblackandgold.com)

The Upper East Side seems to be the hottest place to be for NFL coaches these days. First Kansas City Chiefs head coach Romeo Crennel bought a place in Yorkville and now Bill Cowher is heading to the Royale condo tower in Lenox Hill. Stars of the football field take Manhattan?

Mr. Cowher, the former head coach of the Pittsburgh Steelers and current studio analyst for NFL Today plunked down $2.65 million for the two-bedroom condo at 188 East 64th Street, according to city records. He purchased the pad under the William L. Cowher Revocable Trust from Whitebar Holdings Limited.

The apartment.

At 1,500 square-feet, the place isn't exactly a football field, but it does include a wrap balcony and views from the 36th floor, including some of Central Park—head coaches seem to enjoy seeing the city from the nosebleed section.

The apartment was listed with Peter Ashe broker Asher Alcobi, who didn't quite get the $2.9 million ask, but then, it seems natural that an NFL coach would engage in at least a little goal-line bargaining. Men who spend years shouting at professional football players are not generally known for their shyness, particularly not those who lead their teams to Super Bowl victories. And the seller, having paid $1.65 million in 2002, did make a nice profit on the place. Butt pats all around.

It's unclear if the famed coach is abandoning his current place in Raleigh, N.C. altogether (one helpful reader pointed out that he hasn't listed his house there... yet) or just looking for a place to get away. Perhaps he's been lured north by one of the region's teams? After all, New York sports writers love nothing more than calling for coach's heads even a year after they win the championships. Now they have an able recruit. Or he just wants a place to call his own when he's in town on Sundays to shoot NFL Today.

Whatever the reason, so long as it brings a pack of Terrible Towel-waving drunks to the quiet streets of the Upper East Side, we'll be happy.

kvelsey@observer.com