These are the top 10 most expensive properties currently listed as active in Orange County, California.  Most are waterfront locations with a few exceptions.  Here they are:

• $22,000,000 - 9 bd, 14 ba, 16,000 sq. ft., Coto de Caza
  
• $22,500,000 - 4 bd, 3 ba,  3,853 sq. ft. Laguna Beach
  
• $23,000,000 - 5 bd, 5 ba, n/l sq.ft Newport Beach
  
• $23,500,000 - 4 bd, 4ba, 5,144 sq. ft. Laguna Beach
  
• $24,000,000 - 5 bd, 7 ba, 6,100 sq. ft Dana Point
  
• $24,500,000 - 7 bd, 10 ba, 10,000 sq. ft. Newport Beach
  
• $24,995,000 - 5 bd, 8 ba, n/l sq. ft. Newport Coast
  
• $32,600,000 - 10 bd, 12 ba 18,000 sq. ft. Newport Beach
  
• $32,995,000 - 5 bd, 6 ba, 5,900 sq. ft. Laguna Beach
  
• $40,000 000 - 5 bd, 8 ba, 10,800 sq. ft. Laguna Beach

The average Days On Market is 209 days.