what's your location?
commercial or residential?
Construction of what ???
Again it depends on location, but numbers between $150-$200 per sq. foot are not out of question especially if you pick nice appliances, have good finish/trim work done, choose nicer flooring. Plus don't forget to consider cost of landscaping.
In very rural MN, we had quotes around $175 per sq foot, for high end construction, a very tough plan and roofline, and top end finishing.