BACK ON THE MARKET! PASSED INSPECTION AND APPRAISED. This is the North-West corner unit on the Gulf of Mexico .Spacious, two-story penthouse condo on Sand Key with stunning views of the ocean. The penthouse is 2,594 sqft of beauty, refinement, and comfort mixed in with serenity and peace. Penthouse #2 catches the eye with its solid white doors and aquatic themed entrance. Inside, the craftsmanship of the penthouse becomes an alluring feature, drawing the attention of a refined eye. The floors are wall to wall newly laid polished white marble tile. The walls themselves have recently redone, redefining the layout while covering the newly replaced wiring that serves the updated lighting and fixtures. The open space comprising the front room and dining area is replete with a faux fireplace that can fill the penthouse with warmth in minutes. An exquisite blown glass Chihuly style chandelier hangs from the vaulted ceiling above the dining area, offering both light and sophistication to any event. The north wall is a glass sliding door that opens completely to the beaches and intracoastal waterway! The kitchen is a work of art and provides the state of the art, with white quartz countertops, solid cabinetry, and modern stainless-steel appliances. A unique backsplash is lit by both under cabinet and custom overhead lighting that accentuates the kitchen. A wine rack and wine refrigerator compliment the choice of amenities provided in this luxurious space. The views from the kitchen are spectacular! Watch the sky turn colors each evening as the sun sets, or look out to see the sun radiating on the white sands of the beach below. Sitting atop the building it is free from the heat of the ground below and welcomes the cool ocean circulating within it. Back within the calm of the penthouse's walls lies an additional three bedrooms, three and a half bathrooms and a loft area. The loft sits atop the stairs with a view to the rooms below through the glass paneled balustrade. Enjoining the loft are a master bedroom with an ensuite bathroom, a separate large bedroom, separate bathroom, walk in closet space and laundry room. The master bedroom on this floor is spacious, with a walk out balcony to enjoy the view of the gulf beaches. The ensuite has a jacuzzi tub, separate walk-in shower with rain faucet, and granite counters containing dual sinks. The second bedroom is also on the upper floor with a bathroom. Back on the first level lies the second master bedroom and half bathroom/powder room. The master bedroom on this level is a wide open space made larger by the north side sliding glass doors opening out onto the blue waters below and direct sunset view. The adjoining bathroom has a rain shower, granite counters, and solid cabinetry. This master bedroom has a walk-in closet with custom shelves and cabinets. The nearby powder room features the same elegance as the other bathroom. Amenities are gym with a sauna, a common room, and a swimming pool. Clearwater and Clearwater Beach with upscale shopping, fine dining, and a vibrant night life. Make this beach front penthouse with its sunrise and sunset views yours to see every day!