A truly rare find - this one-of-a-kind, two-story penthouse offers the most breathtaking panoramic views of both the Intracoastal and Lake Rogers and a 2 minute walk to the beach . Perfectly positioned in an intimate, boutique-style building, this residence combines the sophistication of contemporary design with the warmth and privacy rarely found in larger high-rises. Step inside to discover an open, light-filled floor plan where the living, dining, and kitchen areas flow seamlessly - all framed by walls of glass capturing 270 degrees of sparkling water views. The floating staircase ascends to the stunning primary suite featuring a morning bar, a beautifully appointed guest suite, and an airy loft that's ideal for relaxation or a private office. The third bedroom has been thoughtfully opened as a den, offering flexible living space to fit your lifestyle. Additional highlights include porcelain tile flooring throughout, impact windows, electric shades, and sleek, modern finishes. The HOA covers pool, building insurance, sewer, water, trash, and janitorial service - providing ease and peace of mind. Enjoy a prime central Boca Raton location, moments from the Boca Raton Resort & Club, world-class beaches, fine dining, and shopping. This penthouse is a rare opportunity to own a residence that feels both exclusive and inviting - the perfect blend of luxury, privacy, and unmatched views.