The luxury resort in the Enniskillen, Co Fermanagh, is set to host the G8 summit of world leaders this June.
The near 35 acre site went into administration in May 2011 and was originally put on the market 12 months later after a dispute over ownership was resolved.
The luxury resort, which opened in 2007, is located on a 600 acre peninsula between Castle Hume Lough and Lower Lough Erne and features the first golf course designed by Nick Faldo in Ireland.
It cost an estimated £35m to build and has been endorsed by Co Down golfer and former world number one Rory McIlroy.
Administrators KPMG have been running the business as a going concern for the past two years and despite interest from a number of groups, no buyer has yet been found.
CBRE, which is handling the sale, today announced that the property is back on the market with a guide price of £10m.
CBRE, described the resort as the "jewel in the crown" of the Fermanagh Lakelands and said it was on the "Bucket List" of every golf tourist across the globe.