Perched high above the shoreline, this stunning penthouse corner residence at The Palms of Bay Beach offers a rare wrap-around lanai and truly panoramic views of both the Bay and the Gulf-allowing you to enjoy breathtaking sunrises and unforgettable sunsets from the comfort of home. Inside, the spacious three-bedroom layout features walk-in closets in every bedroom and two well-appointed baths. The expansive kitchen is designed for both function and style, showcasing KitchenAid appliances, a Bosch dishwasher (installed 2024), and a separate dry bar complete with a standalone ice maker and wine refrigerator-perfect for entertaining. Recent upgrades add tremendous value and peace of mind, including updated flooring in 2025, new carpet in all three bedrooms (2025), hurricane shutters replaced in 2023 with a 5-year warranty, new toilets in both bathrooms, and a hot water tank replaced in 2025. The primary suite is enhanced with darkening shades and updated bath countertops for a refined, restful retreat. Comfort is further elevated by a rooftop-mounted Trane A/C system-providing quieter operation than traditional exterior closet units. An additional private storage closet located directly on the lanai offers convenient space for beach gear and extra belongings, completing this exceptional coastal penthouse.