GULF FRONT WITH YACHT SLIP. 50 STEPS TO THE SAND. 1/2 mile each direction from public beach access for a SECLUDED BEACH FEEL. MILESTONE AND RESERVE STUDY DONE and FULLY FUNDED. COMPLETELY REBUILT UNIT IN 2020-2021 . One of the best run associations in the area. Only $ .71 per sq ft for HOA fee. Not many can compete with that. Exceptional design meets breathtaking PANORAMIC UNOBSTRUCTED GULF VIEWS from this stunning 144-FOOT PENTHOUSE BALCONY, perfectly positioned between the crystal-clear Gulf and the Intracoastal Waterway. One of the few residences offering both BEACHFRONT AND MARINA FRONT, this rare gem is just a FEW STEPS TO THE SAND and includes a DEEDED YACHT BOAT SLIP on the marina side. Located in the prestigious Dan’s Island on Clearwater Beach’s Sand Key, this penthouse was COMPLETELY REIMAGINED IN 2020 with the finest materials, including Labradorite and Alexandrite stone, California redwood, Italian marble, and volcanic limestone. Every detail exudes luxury, from backlit feature walls and waterfall countertops to baseboard lighting and glass accents. The spacious living area features a wood-burning fireplace, creating a warm and inviting ambiance with stunning Gulf views as the backdrop. The spa-like master bathroom is a true retreat, featuring a soaking tub, multi-spray shower, private sauna, and integrated color light therapy for a serene and customizable experience. Outfitted with Victoria + Albert fixtures, this space blends timeless elegance with modern comfort. The reconstruction also included upgraded electrical and plumbing, seven hurricane-rated PGT sliders with turtle glass, and remote-controlled blackout shades. Spanning the entire northwest corner of the building with no shared walls, this residence offers an unmatched level of privacy. Expansive wraparound terraces showcase sweeping Gulf views and the iconic Clearwater Beach skyline, free from the obstructions common in neighboring high-rises. Residents of Dan’s Island enjoy world-class amenities, including a beachfront clubhouse, state-of-the-art fitness center with ocean views, an oceanfront pool and spa, outdoor grilling stations, and a marina. Additional recreational features include a racquetball and basketball court, ensuring an active lifestyle. The property also features 24/7 security with an on-site guard, providing peace of mind for residents. This penthouse includes prime under-building parking, private storage spaces on the garage level and penthouse levels, with ample guest parking available. Perfectly positioned for those seeking the ultimate saltwater lifestyle in Tampa Bay, this one-of-a-kind residence embodies coastal luxury at its finest.