DROP-DEAD GORGEOUS VIEWS from every room of this stunning corner home! Floor-to-ceiling windows with breathtaking southern & western views of the East River, New York Harbor, Manhattan and Brooklyn bridges, Freedom Tower, & expansive city views of the NYC skyline, spanning uptown through Hudson Yards to the Empire State Building & beyond! Residence 27M is a beautifully appointed 2BR/2BA with an elegant open windowed kitchen, amazing water views, crisp white stone counters & rich wood cabinetry, and a sleek breakfast bar. Relax in bed gazing at the expansive water view from the primary BR with exquisite en-suite bath with custom vanity, frameless glass shower, marble walls, mosaic floors with radiant heat, & polished chrome faucets. Incredible city skyline western views from the 2nd BR capture dramatic sunsets. A full-size w/d is tucked away in a hallway closet. With one of the last remaining 20-yr tax abatements in NYC (expires 2039), owners enjoy extremely low carrying costs for many years to come. Unique to this unit are recently added custom upgrades which set this home apart, including motorized window shades, custom California closets, quality built-in wall unit in the 2nd bedroom, and gorgeous lighting fixtures with dimmer switches to set the mood. These extras are not available in sponsor units. No finishing work needed here, and NO TRANSFER TAXES on resales! You can enjoy this upgraded residence immediately! All the work has been impeccably done! Warm, modern interiors designed by world renowned Meyer Davis Studio, featuring organic stone and warm custom finishes, premium Miele appliance package, 5" extra wide plank oak wood flooring, master bath with custom wood cabinetry and frameless glass shower, marble tile walls and mosaic floors with radiant heat, and Dornbracht polished chrome faucets. An in-unit full-size washer/dryer is discreetly tucked away in a dedicated closet. Manhattan Square was designed to appeal to luxury buyers that want it all -- jaw-dropping iconic views, lush gardens, gorgeous modern finishes and clean lines, and an unprecedented package of services and amenities. Residents enjoy over 100,000 square feet of resort-like amenities that span three floors and over 1-acre of private outdoor gardens and include a 75" pool, hot tub, fitness center, golf simulator, basketball court, bowling alley, billiards room, movie theater, parking garage, wine storage and tasting room, to name just a few, and world-class white-glove services including 24-hr doorman and concierge, package delivery, cold storage, dry cleaning valet, business center, and much, much more. Live your best life in this vibrant downtown oasis! Make an appointment to see this one-of-a-kind home today! The Club Level features: -Luxurious spa centered around a tranquil courtyard -Steam spa with cold plunge pool- -75" swimming pool -Children's wading pool -Treatment rooms- Hot tub- Sauna -Full basketball court -Two-lane bowling alley -Squash court -Golf simulator -70 person movie theater and performance space- Cellar bar and lounge -Wine tasting room -Cigar room -Pet spa -Laundry and alterations site The Ground Floor features: -24-hour doorman and concierge -Grand double-height lobby with two seating areas and fire places -Private motor court -Package delivery and refrigerated storage -Dry cleaning valet -Complimentary bicycle storage -The Third Floor Garden Level features: -Culinary lounge and demonstration kitchen -Business center -Teen game room and indoor children's playroom. The Fitness Level features: -State-of-the-art weight room -Cardio room -Four fitness studios with Cardio, dance and yoga classes One Acre of Private Outdoor Amenities and Gardens include: -93" Covered dog run -Birch garden -Fire pits -Outdoor grills and dining -Herb garden -Treehouse - Children's playground - Tea pavilion -Outdoor ping-pong -Putting green -Stargazing observatory -Social courtyards and relaxation lawns