The most recent purchase comes from Barry Rosenstein, the founder of hedge fund Jana Partners.
He paid $147 million for an 18-acre beachfront property in East Hampton, New York, according to the New York Post.
This breaks the most recent U.S. single-family home purchase, which was $120 million for a property in Greenwich, Connecticut.
"Last year, the stock market broke all kinds of records and when that happens, you're going to see art and resort real estate break all kinds of records," said Judi Desiderio, chief executive officer of Town & Country Real Estate in East Hampton.
It's reported that home purchases of $2 million and more jumped 33 percent in January and February compared to the year earlier.