The former model bought a 1,800-sq-ft, two-bedroom property at 173 Perry Street for around $5 million following her divorce from Sir Paul McCartney in 2008.
However, Heather has decided she no longer needs the home because she is spending most of her time skiing in Austria in a bid to make the British Ski team for the 2014 Paralympic Games.
The 43-year-old blonde - who lost part of her left leg in a motorcycle accident - is reportedly in negotiations with a New York financier to sell the home, which was designed by Richard Meier and boasts incredible views of the Hudson River, for a similar price to what she paid for it.
Heather - who has been in the city recently for a campaign to encourage Bronx residents to eat vegan food - told the New York Post newspaper: "I hadn`t been to the city in nearly a year due to my downhill ski-race training, so I have no need for a New York pad. I plan to visit soon, though, as I`m still feeding 3,000 families a week for the Hunts Point Alliance for Children."
The Hunts Point Alliance for Children aims to supply healthy plant-based food to children in the Bronx community.
Heather received a £24.3 million divorce settlement from Beatles legend Paul when they legally separated. The former couple have a seven-year-old daughter Beatrice together.