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BRAND NEW PENTHOUSE WITH DIRECT GULF VIEWS! This spectacular residence pleasantly overlooks the azure tides directly along the Gulf of Mexico! On the penthouse level the totally redesigned floor plan has been updated beyond the standards of today's modern lifestyle! From the moment you step from the private elevator, you know you are somewhere special. Elegant walnut flooring welcomes your guests and sets the stage for the stately upgrades found within; granite and quartz surfaces, mother of pearl custom commissioned art, Campbell custom cabinetry, marble, glass tile, plenty of built-ins throughout, recessed and accent lighting, designer fixtures and finishes. An open kitchen has been well appointed with trendy contrasting cabinetry, glass display shelving, a breakfast bar and top-of-the-line stainless steel appliances including wine refrigeration. The Owner's retreat has its own water views and balcony access as well as crown moldings and a large walk-in closet. Sleek privacy glass French-style barn doors dramatically present the master bath. Individual dual vanities, modern free-standing tub, a separate Roman shower with dual heads and a glass door can be found within. Multiple sets of sliding glass doors look out over the views of the Gulf from the spacious open-air balcony. Bonus features include a convenient service entrance, hurricane shutters on all windows and doors and garaged parking. A Longboat Key showstopper in a gated and private community with amenities!