Stunning Duplex Penthouse with Panoramic City Views and Three Private Terraces. Nestled on a peaceful, tree-lined block in Turtle Bay, this dramatic duplex penthouse is the definition of urban sanctuary. Spanning two sun-drenched levels and offering north, south, east, and west exposures, this loft-like residence showcases breathtaking city vistas from every angle-literally bringing Manhattan into your living room. Designed for both comfort and impact, the entry opens to a striking living room framed by a wall of windows and anchored by a sweeping, sculptural staircase, perfect for grand entertaining or everyday elegance. Three private terraces invite you to sip morning coffee, host candlelit dinners, or simply unwind above the city buzz. The chef's kitchen is outfitted with imported limestone countertops, a Sub-Zero refrigerator, Thermador range, hidden Asko dishwasher, and custom cabinetry-blending sleek design with serious function. The dining area and adjacent living spaces flow seamlessly for easy entertaining. Retreat to a serene primary suite featuring custom-built his-and-hers walk-in closets, rich mahogany finishes, and a spa-like marble bath with a jacuzzi, steam shower, and sleek glass enclosure. A flexible floorplan allows for a third bedroom, media room, or office-whatever suits your lifestyle. Thoughtfully integrated built-ins and walk-in closets offer abundant storage throughout, along with a convenient in-unit washer/dryer. Deeded storage space transfers with the property. All of this in a full-service building with a 24-hour concierge, doorman ,resident manager and excellent staff. The building has a gym and central laundry room. Easy access to top-tier dining like Sparks Steak House, Smith and Wollensky and Megu Midtown, luxury shopping, and multiple transportation options. $340 monthly assessment in place until 12/26 for replenishment of reserve fund Whether you are watching the sunset from your terrace, relaxing in the jacuzzi, or entertaining under the stars, this rare penthouse offers the perfect blend of privacy, luxury, and location.