LUXURIOUS BEACHFRONT PENTHOUSE - UNMATCHED GULF VIEWS. Enjoy elevated coastal living in this exceptional 12th-floor penthouse, one of only two true penthouses on the floor, featuring dual primary suites and unobstructed panoramic views of the Gulf and Intracoastal Waterway. Step outside your building and you are directly on the sand-a rare and coveted beachfront lifestyle with 24/7 gated entry and staffed security guards. Spanning 3,532 square feet, this renovated 4-Bed, 4-Full Bath residence delivers ultimate comfort and flexibility for both owners and guests. An open-concept floor plan deigned for effortless entertaining is complemented by floor-to-ceiling windows and two expansive wraparound decks, creating a seamless indoor-outdoor experience with breathtaking sunsets and endless water views. The designer kitchen is a true showpiece, highlighted by illuminated Crystallo Quartzite Countertops, premium appliances, and custom finishes throughout. Elegant details such as artwork lighting and two electric fireplaces add warmth and sophistication to the space. Additional Highlights include: Dual primary suites, Exceptional closet space throughout, Rare 240sq ft private storage room in the garage plus an additional double storage unit on the Penthouse level, Two wraparound terraces for spectacular views, Under-building garage parking (premium space valued at approximately $100,000) located within steps to the lobby. Minutes to Clearwater Beach. Residents enjoy resort-style amenities including a heated beachfront pool and spa, basketball/racqetball court, and a large clubhouse with complete kitchen, big screen tv and pool table that is ideal for meetings, entertaining and private events. This is a rare opportunity to own a premier penthouse in one of Florida's most sought-after beachfront locations-where luxury, privacy, and breathtaking views come together.