Perched atop the 10th floor, this exceptional penthouse has been masterfully reimagined with every detail perfected and no expense spared, offering a truly unparalleled beachfront lifestyle. Floor-to-ceiling impact-rated sliding doors showcase sweeping Gulf views from the kitchen, dining area, living room, and primary suite, seamlessly connecting to an expansive 60-foot wraparound balcony with new screening and electric hurricane shutters. The two guest bedrooms and the luminous, window-lined laundry room are graced with serene Intracoastal Waterway vistas, ensuring every space is infused with natural light and tranquility from sunrise to sunset. Every inch of this three-bedroom, two-bath residence speaks to refined design and uncompromising quality. Luxury plank flooring flows throughout, while the chef-inspired kitchen features quartz countertops, premium stainless-steel appliances, and custom cabinetry. Each bedroom is fitted with bespoke California Closets, and the primary suite offers direct balcony access and a spa-caliber en-suite bath with quartz counters and a glass-enclosed shower. The guest bath reflects the same elevated finishes. Behind the scenes, extensive upgrades include all new impact doors and windows, all-new plumbing and ductwork, a new relocated HVAC system optimized for comfort, a new electrical panel, wiring and lighting, and a new tankless water heater, combining technical perfection with aesthetic refinement. The penthouse lifestyle extends beyond the residence, with a curated suite of beachfront amenities including a heated pool and spa, convenient lounge and entertaining spaces, a beachfront fitness center, library, game room, whole-building water softener, secured lobby and under-building parking. Ideally situated in Madeira Beach, moments from premier dining, boutique shopping, and the iconic John's Pass Village, this penthouse also provides effortless access to Clearwater Beach, Downtown St. Petersburg, world-class sporting venues, and multiple international airports. This is a rare opportunity to acquire a residence crafted for discerning buyers who seek the pinnacle of luxury, comfort, convenience and coastal elegance.