Two big-ticket office towers have sold, or are in the final stage of negotiations, amid the sea of properties for sale across the nation's CBDs.

In Melbourne, Lend Lease has offloaded a $65m half share in No 1 Spring Street office tower in a fire sale that's also a reality check for building co-owner, the collapsed Record Realty.

While in Perth, Macquarie Office Trust is finalising negotiations to sell an Australian Taxation Office building for $95m to German-based institution Deka-Immobilien.

A report from investment bank JPMorgan estimates that $13.3bn of Australian real estate was for sale at the end of March.

Some analysts have stopped counting, saying a plethora of other properties could be bought if an offer close to book value were made, as Australian property companies labour under heavy debt loads.

The Australian