The Sandcastle sits atop La Jolla Bay. Picture: Realtor via Austin Ashline/Future Home Photos

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Billionaire Darwin Deason’s mansion isn’t your typical California beach retreat.

Dubbed ‘The Sandcastle’ by locals, the jaw-dropping estate is an architectural marvel reminiscent of Versailles, sitting high above the Pacific.

And it could be about to smash records, after hitting the market for an eye-watering $161m (US$108m), The Post reports.

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Mr Deason, who founded Affiliated Computer Services and sold it to Xerox for more than $6 billion in 2009, picked up the Sandcastle and a neighbouring parcel for $38.9m (US$26m) in the same year.

If the lavish property sells for its asking price, it would obliterate the current San Diego County real estate record, set earlier this year when billionaire Egon Durban dropped $44m on a Del Mar oceanfront property.

Mr Deason imported Georgia sand for the beach and spent US$60m on construction: Picture: Realtor via Austin Ashline/Future Home Photos

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The home features old-world European-inspired interiors with mosaics, marble floors, and solid-gold detailing. Picture: Realtor via Austin Ashline/Future Home Photos

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The property has its own guesthouse inspired by Versailles’ Le Petit Trianon and used custom furnishings: Picture: Realtor via Austin Ashline/Future Home Photos

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Deason’s Sandcastle spans over more than 1,200 sqm, with intricate stone columns, expansive balconies, and its own private elevated beach.

Inside the home is an ode to old-world Europe, with extravagant mosaics, marble floors, and rooms gleaming with solid gold accents.

The guesthouse is modelled after Versailles’s Le Petit Trianon.

Though Mr Deason is based in Dallas, Texas, he uses the La Jolla estate as a vacation getaway.

Originally built in 2005 by San Diego developer Doug Manchester, the mansion offered the tech whiz exactly what he was looking for — sweeping views in three directions.

The luxurious loggia: Picture: Realtor via Austin Ashline/Future Home Photos

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The formal living area: Picture: Realtor via Austin Ashline/Future Home Photos

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But for the Mr Deason that wasn’t enough. He stripped the house down to its bones and rebuilt it, adding the Versailles-inspired guesthouse.

His vision was a fusion of French elegance and the iconic Hotel du Cap-Eden-Roc in Antibes, a spot he’s long admired.

To make the interiors match his grand vision, he hired top designer Timothy Corrigan, whose clientele includes Hollywood elites and royalty.

The compound spans just under an acre in land, and has a total of 10 bedrooms.

A wet bar that looks better than most high-end restaurants: Picture: Realtor via Austin Ashline/Future Home Photos

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The estate has multiple buildings on it, a pool, fitness centre and two cabanas: Picture: Realtor via Austin Ashline/Future Home Photos

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The grand living room in the main house features coffered ceilings and a wall of arched windows overlooking the bay, leading to a massive wraparound terrace.

A dining room can seat 16 people under a crystal chandelier, with gold-leaf detailing and antique cabinets to match.

And the guesthouse comes with a twist: a nautically themed bar that mirrors the one on Mr Deason’s yacht, complete with sea-inspired paintings and a pair of 18th-century mermaid statues.Outside, the mansion’s grounds have a pool, fitness centre, and even a wood-panelled office tucked near the primary suite.

The property, partly based on its irreplaceable beach access and sea wall, wouldn’t be allowed under current coastal regulations. Picture: Realtor via Austin Ashline/Future Home Photos

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An outdoor dining space. Picture: Realtor via Austin Ashline/Future Home Photos

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Every piece of furniture was also custom-made for the estate, from rugs to drapes. And Mr Deason didn’t stop at just the house.

Apparently he is not a fan of California’s gritty beach sand, so he had about $40,000 worth of sand imported — from the same source used by Georgia’s Augusta National Golf Club.

“Everyone who watches the golf tournament knows it is a spectacular shade of white,” he told the Wall Street Journal.

There are two cabanas and a beachfront boathouse with a kitchen. Wonder where the slate roof tiles for the boathouse? Mr Deason imported them from a Chinese quarry after selecting the perfect colour and pattern.

One of the home’s 10 bedrooms. Picture: Realtor via Austin Ashline/Future Home Photos

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“I bought as much of the material as could be extracted,” he said.

As if that weren’t enough, the base of the property boasts two natural caves.

In total, Deason estimates that he’s poured around $89m (US$60m) into the property’s construction, not including the land costs.

Despite all the effort and money, Deason is letting go of it as he doesn’t use the property as much as his other homes, which include a Dallas mansion, a lake retreat near Cedar Creek Lake, and a vacation home in Cabo San Lucas in Mexico.

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Parts of this story first appeared in The Post and were republished with permission