5) TheRecordBreakingDomain.com
You may not have heard of TheRecordBreakingDomain.com, but this URL is the brainchild of a dot-com entrepreneur who came up with the idea to develop and sell a website for a record-breaking price so the details would be mentioned in the Guinness Books of World Records. Originally, the site was put up for sale for $7,500,001 but the stakes have recently gone higher, with an asking price now of $12,000,001. For this investment, the buyer should receive extensive publicity in addition to the URL, and a large portion of the proceeds will also be donated to charity. But it is worth noting that since the latest price was set, the cost of .coms have continued to grow, so even if the owner gets his price, this won’t be the biggest sale to date. (NOTE: Price is OFFER price, not realized sale)
4) Porn.com
The porn business seems to remain hot even when the economy is cooling. Therefore, the price of Porn.com didn’t shock any industry insiders when it sold for $9.5 million in cash. This website contains adult content, including photos and videos. Of course access to the wide array of goodies is limited to adult members only.
3) Fund.com
) It makes sense that a successful investment company would be willing to invest in a great domain name. That’s certainly the case with Meade Technology, a New York law firm that recently bought www.Fund.com for a cash deal just shy of $10 million. This portal now allows the company to provide timely information about the stock market to a wide audience.
2) Sex.com
When Sex.com owner Gary Kremen decided to sell his domain name in 2006, a company named Escom LLC jumped at the chance to take over the provocative name. This Boston-based business is said to have paid $14 million (although some reports set the price at a little less). This adult website offers a wide array of sexual shows and videos, photos and information geared to a variety of sexual topics and interests
1) Business.com
The record-breaking domain name sale is currently Business.com. 
This popular URL was purchased in 2007 by R.J. Donnelley, a company that provides directories containing contact information that is available in both in print and online versions. The business and the domain went for $360 million. This is particularly impressive when you learn that the seller had bought the site less than ten years ago for just $7.5 million, which at that time was a record-breaking price. This, technically, wasn’t simply a domain name sale since the underlying business was bringing in tens of millions of dollars in revenue per year when it was sold. It is impossible to determine how much of the sale was the business and how much was the domain name, but one can safely assume the domain name itself is on par with or worth more than sex.com.