Welcome to a truly one-of-a-kind Gulf-front 2 story penthouse at 440 S Gulfview Blvd #1701, a premier Clearwater Beach condo offering an exceptional blend of scale, design, and panoramic coastal views. With sweeping views stretching from Clearwater Beach to Sand Key Beach, this residence captures the beauty of the coastline in both directions, paired with stunning nightly sunsets over the Gulf. Spanning the top two floors, this 3-bedroom, 3-bath penthouse with approximately 2,041 square feet lives like a private sky home in one of Florida's most sought-after beachfront destinations. From the moment you enter, soaring ceilings, expansive living spaces, and a dramatic architectural staircase create an immediate sense of arrival. Walls of glass frame breathtaking views of the Gulf, Intracoastal, and shoreline, filling the home with natural light. The main living level is designed for both everyday living and entertaining, with an open-concept layout that flows to the dining area and Gulf-front balcony-perfect for enjoying coastal breezes and sunsets. The kitchen is beautifully appointed with sleek cabinetry, stone surfaces, and a striking backlit backsplash, all positioned to maximize water views. This residence is a true smart home, featuring voice-activated lighting and climate control, automated shades, keyless entry, security cameras, and smart TVs with surround sound-all seamlessly integrated. Multi-temperature LED lighting allows you to customize the ambiance, while hurricane-impact sliding doors and designer window treatments enhance comfort and peace of mind. Upstairs, multiple living areas provide flexibility and privacy, ideal for guests or separate living spaces. The primary suite offers a peaceful retreat with sweeping coastal views and a spa-inspired bath. This rare two-story penthouse offers the feel of a private home with the convenience of beachfront condominium living. Assigned under-building parking adds everyday ease. Located in the heart of Clearwater Beach, you are steps from the sand, dining, shopping, and Pier 60. Enjoy the ability to walk everywhere and embrace a beachside lifestyle without needing a car. Easy access to Tampa International and St. Pete-Clearwater airports makes travel simple. Residents enjoy a waterfront pool, fitness center, and secure building access, all just steps from the sand. The building has completed significant renovations, with all assessments paid in full by the seller. The property was previously under contract and passed inspections and appraisal, with no fault attributed to the seller or property. With a 30-day minimum rental policy, this property offers flexibility for personal use or income potential. Recently returned to the market, this is your opportunity to own a luxury Gulf-front penthouse in Clearwater Beach.