The Manhattan and Palm Beach mansions of late sex offender Jeffrey Epstein have hit the market for a combined $110 million.

A 50-foot-wide limestone mansion at 9 E. 71st St. is seeking $88 million, potentially setting a price record for a Manahttan townhouse, according to a listing by brokerage Modlin Group. The Upper East Side home was one of the locations where Epstein was accused of luring underage girls to perform paid sex acts, according to an indictment last year, before the financier was found dead in his jail cell.

Epstein’s home on Palm Beach’s El Brillo Way is also available for $21.95 million, according to a listing by brokerage Corcoran Group.

The Wall Street Journal, which first reported the listings earlier Thursday, said more of his international homes will also be listed. Proceeds will go to Epstein’s estate, which has established a compensation fund for alleged victims, the Journal said.

Kerry Warwick of Corcoran in Florida, who’s listing the Palm Beach home, declined to comment.

Epstein was first convicted in 2008 for soliciting prostitution and served 13 months, during which he was allowed to leave prison six days a week to work from his office. Epstein was arrested again in July 2019 on sex trafficking charges and died in jail last August in an apparent suicide.

In the days after Epstein’s arrest, the mansion on 71st street was surrounded by onlookers taking photos and camera crews recording broadcasts. Two initials discreetly adorned the entrance: J.E. Its heavy wood doors bore crowbar marks — evidence of how authorities forced their way in. Prosecutors say they discovered hundreds, possibly thousands, of suggestive photographs, including those of what appeared to be underage girls.

Before Epstein owned it, the New York mansion belonged to Ohio billionaire Les Wexner, the founder of L Brands and the most prominent client of Epstein’s wealth management business. In 2011, the deed to the home was transferred from the company Wexner used to buy it to an Epstein company in the U.S. Virgin Islands.

The listing provides the history of the home, which was built in the 1930s and was most recently updated with interior design services provided by Alberto Pinto. It suggests the next buyer could use it as a “palatial consulate, embassy, foundation, or a museum to once again house some of the world’s greatest works of art.” It doesn’t mention the homes’ last owner.