The unit: This is a home of distinction. From the moment you enter #23C you are greeted with spectacular views of the Upper East Side. Positioned on the corner of the 23rd floor this airy residence embraces southwest exposures lined with oversized windows and a wraparound terrace. The three bedroom and three bathroom layout is expansive with a large living and dining space that is perfect for entertaining. Each bedroom is well-proportioned with excellent closet space. The building: Located on the corner of Third Avenue and 61st Street, this premiere full-service co-op has a two-story waterfall that greets you on arrival, renovated private and gated garden, fitness center, kid's playroom, storage, and on-site parking. The co-op is no longer a land lease and permits pets, pied-a-terres, co-purchasing and subletting with restrictions. 80% financing is also now permitted. The eye-catching building facade, designed as a trefoil shape, provides an unusual amount of air and light to the apartments.