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Located on a barrier island in Manalapan, just south of Palm Beach, the nearly 16-acre property known as “Gemini” spans the width of the barrier island, with roughly 1,200 feet of frontage on the Atlantic Ocean and about 1,300 feet on the Intracoastal Waterway. It was purchased by the Ziffs in the 1980s, according to Carmen D’Angelo, Jr. of Premier Estate Properties, an exclusive affiliate of Christie’s International Real Estate, who confirmed he is the property’s co-listing agent. Christie’s is marketing the property internationally.

Built in the 1940s, the coral stone-clad main house has been reconstructed and measures about 62,200 square feet, said Mr. D’Angelo. The oceanfront house is connected to guest quarters known as the Ficus Wing, which sits on the Intracoastal, by a tunnel that runs underneath the road bisecting the property. The tunnel is air-conditioned and furnished as a living room, with a fireplace and skylights, according to Rick Moeser, senior vice president and regional manager of Christie’s.

There are other Palm Beach properties with tunnels that go under the road, but they are “generally utilitarian,” Mr. Moeser said. He added that there are two other unfurnished tunnels on the Gemini property that residents use to get from one side to the other.

In addition to the main home, there is a seven-bedroom house known as the Mango House, two four-bedroom cottages on the beach, a manager’s house with four apartments, and manager’s offices. The property was designed to host “a lot of friends and family there at the same time,” Mr. Moeser explained.

On the grounds there is a pool, a pier and a dock for boating. A sports complex has a half basketball court and a tennis court. There is also a golf practice area with two greens. For children, the property has a multitiered treehouse, a playground and a miniature golf course with a model train set running through it.

Near the pool area, the Orchid Alley loggia is hung with hundreds of orchids, which are frequently refreshed to make sure they’re at “the prime blooming point,” Mr. Moeser said. Tamsen Ann Ziff, the second wife of William B. Ziff Jr., sits on the board of trustees of the Fairchild Tropical Botanic Garden, and Gemini also has a botanic garden with about 1,500 species of tropical trees and plants.

Mr. Ziff Jr., scion of the Ziff-Davis publishing empire, died in 2006 and is survived by Ms. Ziff and his sons, Daniel, Dirk and Robert. The Ziffs weren’t available for comment.

Gemini joins a small group of properties across the country asking more than $100 million. For example, a 60,500-square-foot home under construction in Hillsboro Beach, Fla., is listed for $139 million.

Mr. D’Angelo, Jr. shares the listing with Premier’s Joseph and Gerard Liguori.