Gayle King, Oprah’s best friend, has moved into a penthouse purchased in the name of Oprah’s recently deceased dog, Sophie. According to the deed transfer records, a company called Sophie’s Penthouse LLC bought a $7.1 million full-floor sky palace atop the 36-floor building at 207 E. 57th St.

The penthouse boasts three bedrooms, 3 1/2 baths, a large living/dining room area, and a 768-square-foot wraparound terrace.

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