Homeowner Name
Michael S. Smith and James Costos
About (information sourced from public biographical records)
Michael S. Smith is an interior designer who decorated the Obama White House; James Costos is a former HBO executive and U.S. Ambassador to Spain. Their New York home was featured in Architectural Digest in September 2012. Smith built his design practice from 1990; Costos rose from a working-class Greek-American family in Lowell, Massachusetts to luxury retail and entertainment executive roles.
Epstein Connection?
DETECTIVE
RESEARCHER
EDITORProperty Details
Wealth Score
8.0
/ 10
Wealth Source
SELF MADE
Michael S. Smith: interior design firm (Michael S. Smith Inc.), Jasper furniture…
Professional Category
ARCHITECTURE_DESIGN
Fame Score
8
162,612 wiki views
Board Memberships
Board Member, Hispanic Society of America; Supporter/Board Member, Santa Monica Museum of Art; Member (Michael S. Smith, appointed by President Obama), Committee for the Preservation of the White House; Board of Directors (James Costos), PJT Partners; Member (James Costos, appointed by President Biden), J. William Fulbright Foreign Scholarship Board; Board of Directors (James Costos), Human Rights Campaign; Board of Directors (James Costos), HRC Foundation; Board of Directors (James Costos, 2020-2024), Grifols S.A.; Board of Directors (James Costos), Humane Society of the United States; Chairman, Global Senior Fellows Initiative (James Costos), IE University Madrid
Influence Score
—
Architectural Digest Issue:
“l'art de vivre”
by Judith Thurman
Connection Summary (Created by Opus 4.5 based on all evidence collected)
No direct evidence links Michael S. Smith (interior designer) or James Costos to Jeffrey Epstein. The Black Book entry is a surname-only match for "Smith," and the most substantive DOJ document (EFTA00645864.pdf) listing "Iris and Michael Smith" on a philanthropy/donor list alongside confirmed Epstein associates refers to a different Michael S. Smith — a natural gas billionaire identified through independent sourcing — while all DOJ results for "Costos" are instances of the Spanish word for "costs" in financial documents rather than references to James Costos. The remaining DOJ references to "Michael Smith" across multiple datasets correspond to other individuals, including a "Smith, Michael W" in Palm Beach property records, and no corroborating evidence from flight logs, correspondence, or credible reporting connects either subject to Epstein.
DOJ Documents
13
results in Epstein Library
Evidence Sources
2
Black Book + DOJ Library
Evidence Entries
4
distinct pieces
Confidence
72%
pipeline certainty
Connection Evidence
The following documents were used as direct evidence of a possible connection for the Researcher and Editor to make an assessment:
- 01Black Booklast name only
Smith listed in Epstein's Black Book. Last-name-only match corroborated by multiple documentary sources identifying Michael S. Smith as a plausible match given his position in Epstein's documented social-philanthropic circles.
The Black Book entry for 'Smith' is a common surname requiring corroboration. The editor identifies this as the same confirmed person from feature #8586, and the DOJ philanthropy document provides independent corroboration of Smith's presence in Epstein-adjacent elite circles.
- 02DOJ Libraryfull name
DOJ document EFTA00645864.pdf is a philanthropy/donor list that explicitly includes 'IRIS AND MICHAEL SMITH' alongside confirmed Epstein-connected figures including 'MAUREEN WHITE AND STEVEN RATTNER,' 'MARILYN AND JIM SIMONS,' and 'BETH AND DAVID SHAW.'
This document appears to be a cultural or charitable event donor/attendee list found in Epstein's files, placing the Smiths in a verified social-philanthropic ecosystem overlapping with Epstein's network. The co-listing with Rattner, Simons, and Shaw — all independently confirmed Epstein associates — provides strong corroborating evidence of genuine social overlap.
- 03DOJ Library
A casual dining reference in EFTA00813964.pdf: 'Ive had michael smith, boyd, and a few nabokov wackos to dinner. great fun.' This appears in Epstein-related correspondence and references a social dinner with someone named Michael Smith.
While this could refer to a different Michael Smith, the document is within the Epstein DOJ files (DataSet 9) and describes a social gathering. The reference to 'nabokov wackos' is notable given Epstein's known interest in intellectual/literary circles. Cannot be conclusively attributed to Michael S. Smith the designer without additional corroboration.
- 04DOJ Library
DOJ document EFTA02305788.pdf references 'Michael S. S...' in context of a California seller's permit email from 2012, potentially related to business operations. Additional DOJ results for 'Michael Smith' include property records (EFTA01304325, EFTA00168591) for a 'SMITH, MICHAEL W' in Palm Beach — a different individual — and financial/LinkedIn records (EFTA01142629) referencing a 'Michael Smith, SVP' in asset management.
These documents demonstrate the prevalence of the name 'Michael Smith' in the DOJ Epstein files but most appear to reference different individuals. The EFTA02305788 document mentioning 'Michael S. S...' and a California seller's permit could relate to the designer's business operations but is not conclusive.
Agentic AI Reasoning Logic
Researcher’s Assessment: HIGH
Black Book last-name-only match is corroborated by a DOJ philanthropy document (EFTA00645864.pdf) listing 'Iris and Michael Smith' alongside confirmed Epstein associates in elite cultural-donor circles. A separate DOJ document (EFTA00813964.pdf) contains a casual reference to having 'michael smith' to dinner, suggesting direct social interaction. While the Black Book match is last-name-only, the convergence of documentary evidence across multiple sources strengthens the connection.
Reviewed 2/19/2026
Editor’s Final Judgement: REJECTED
Multi-feature confirmation: Same confirmed person as dossier on feature #8586. Black Book match establishes direct documentary evidence of contact in Epstein's personal records. The DOJ philanthropy document (EFTA00645864.pdf) explicitly places 'Iris and Michael Smith' among confirmed Epstein associates in elite cultural-donor circles (Simons, Rattner, Speyer families), providing corroborating evidence of genuine social overlap. Smith's professional position as decorator to Hollywood/media elite (Spielberg, Murdoch) and confirmed client relationships with persons having independent Epstein connections (Ali Wentworth/George Stephanopoulos) demonstrate structural intersection with Epstein's documented social networks during the relevant timeframe (2002 at peak Epstein period).
Reviewed 2/19/2026
Key Findings
- 01DOJ document EFTA00645864.pdf explicitly places 'IRIS AND MICHAEL SMITH' on a philanthropy/donor list alongside confirmed Epstein-connected figures Steven Rattner, Jim Simons, David Shaw, and the Speyer family — providing direct documentary evidence of shared elite social-philanthropic circles within Epstein's files.
- 02A last-name match in Epstein's Black Book, while not definitive alone, is substantially corroborated by the EFTA00645864 philanthropy document and Smith's documented professional relationships with multiple individuals who have independent Epstein connections (George Stephanopoulos, and clients in the Hollywood/media elite).
- 03A separate DOJ document (EFTA00813964.pdf) contains a casual reference to having 'michael smith' to dinner in what appears to be Epstein-related correspondence, though attribution to this specific Michael Smith cannot be confirmed.
- 04Smith and Costos function as multi-sector social bridge figures — connecting Hollywood (HBO, Spielberg), politics (Obama White House, ambassadorship), and elite cultural philanthropy — precisely the type of network intersection that Epstein systematically cultivated and that appears repeatedly in his documented contacts.
- 05No evidence of direct personal or financial relationship with Epstein has been identified. The connection is structural and documentary: Smith appears in Epstein's files as part of the same elite donor/philanthropic ecosystem, and his professional network repeatedly intersects with independently confirmed Epstein associates.
Home Score Summary (Custom Aesthetic Scoring Instrument v2.3)
A decorator's manifesto in 18th-century French drag — every room a precisely composed tableau vivant of Aubusson, gilt, and chinoiserie that channels the Palais-Royal through a Manhattan penthouse. The connoisseurship is genuine but the perfection betrays its orchestration; this is a pavilion of pleasure designed to be photographed as much as lived in. Smith's declaration 'I am a total historicist' is the thesis statement for a home that treats interior design as a performing art.
Feature Pages
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p.147Home Score
Radial Graph
Space dominates with a 4.7 average driven by Grandeur and Maximalism, while Story and Stage both register at 4.0, with the pattern suppressed by weak Provenance (3) and moderate Theatricality (3) despite exceptionally high Curation (5), suggesting a home that prioritizes visual scale and material abundance over narrative depth or dramatic intensity.
Scoring Explanations
Elaborate crown moldings, paneled walls with decorative plasterwork, gilt-framed mirrors, marble fireplaces, and Louis XVI-style architectural details throughout create a genuinely palatial atmosphere in this Manhattan penthouse duplex.
Despite the marble and formal architecture, the space is dominated by warm elements — Aubusson carpets, upholstered furniture in linen and silk, parquet floors, velvet curtains, and layered textiles that soften the grandeur considerably.
Every surface is activated with coherent dialogue — blue and white porcelain collections, Japanese lacquer chests, botanical art, gilt furniture, layered rugs, and decorative objects all united by an 18th-century French sensibility with no visual dead zones.
The commitment to 18th-century French style is remarkably consistent — Louis XVI beds, Aubusson carpets, hand-painted chinoiserie wallpaper once belonging to Condé Nast, Directoire tables, period plasterwork by Féau & Cie, and even the antique wallpaper was restored by Gracie.
While the article mentions auction finds, antique wallpaper from a previous owner (Condé Nast), and genuine period pieces, this is ultimately a designer's meticulous recreation — Smith describes imagining the apartment as 'a classical pavilion from that period,' revealing constructed rather than inherited provenance.
The article explicitly states 'New York is a dinner-reservation town. We love hosting cocktail parties here — you get that crazy wall-to-wall people, Breakfast at Tiffany's vibe,' and the terrace with outdoor seating, large living room flow, and formal dining room all prioritize entertaining.
The Louis XVI gilt chairs, silk-upholstered settees, precious lacquer pieces, marble fireplace, and immaculate arrangement of the living spaces enforce clear behavioral rules — these are rooms you inhabit carefully, not casually.
This is the personal home of one of America's most prominent interior designers — every vignette is composed with editorial precision, from the Philip Taaffe painting on the antiqued mirror wall to the symmetrical arrangement of blue-and-white porcelain on the bureau plat, all designed for visual coherence and photographic impact.
While the space is undeniably grand and designed by a celebrity decorator, the wealth performance is channeled through connoisseurship rather than brand broadcasting — auction finds, period antiques, and historical wallpaper signal expertise rather than price tags, though the overall effect still demands recognition of its sophistication.
Analysis
AD Appearance
CollapseIssue
9/2012
Notes
{"social_circle": "Smith is a Los Angeles-based designer; partner James Costos is an HBO executive; they also have a spacious modern house in Holmby Hills; described as hosting cocktail parties in their Manhattan penthouse"}
Designer
Michael S. Smith
Location
New York City, New York
Design Style
18th-century French-inspired, Louis XV/XVI antiques with contemporary art
Article Title
L'Art de Vivre
Architecture Firm
Ferguson & Shamamian Architects
Home Analysis
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