Luxurious Top Floor South end, East to West, Penthouse with Ocean & Estuary Views. Experience the pinnacle of coastal living. Step inside to discover a spacious, thoughtfully designed layout featuring three large bedrooms, each with its own ensuite bathroomensuring privacy and comfort for residents and guests. An additional powder room is conveniently located just off the kitchen. The owner's suite is a private sanctuary with breathtaking views, a walk in closet, dual vanities, a walk in shower, a spa tub, a separate water closet, and a beautiful balcony. A unique 290 sq. ft. loft adds valuable flexible space, perfect for a home office, media room, or guest area to suit your needs. The heart of this home is the open concept kitchen and living area, ideal for entertaining. The kitchen is equipped with granite countertops, refinished cabinets throughout, and a stainless steel appliance package (2021). Just off the dining and living areas, step through sliding glass doors onto the expansive 570 sq. ft. outdoor Southeast patio, ready for al fresco dining, sunbathing, or enjoying Florida's stunning landscape. Meticulous care and thoughtful upgrades enhance every corner of this penthouse. New windows and sliding doors were installed in 2020, enhancing energy efficiency and comfort. Three new air conditioning units (2020), each with a transferable 10 year warranty, ensure cool, comfortable living year round. Need storage? This unit comes with Storage Unit #1 located conveniently on the same floor, just steps to your front door. Unbeatable location just steps on the beach walkover to the no drive beach. Positioned near the newest clubhouse, this unit offers everything you need to embrace the coveted New Smyrna Beach lifestyle. This immaculate residence is offered partially furnished with modern, carefully curated piecesmaking it truly move in ready for the next owner to enjoy from day one. Whether you're looking for a full time residence, a vacation home, or an investment property, this penthouse delivers on every front. Indulge in the best of New Smyrna Beach living, with easy access to the no drive beach, vibrant Flagler Avenue, shopping, restaurants, and recreational activities. Schedule your private tour today.