You must see this rare DIRECT GULF FRONT penthouse unit with three bedrooms, two bathrooms and nearly 2,000 square feet of living space. It is on the top floor with breathtaking views of the Gulf of Mexico and the sandy shores of Belleair Beach. This residence has been completely remodeled and is being sold furnished! Once you step inside you are awed by the great room's living and dining space that measures 37'x15' and continues out to the balcony -- all with views of the ocean. The open kitchen features Corian countertops and stainless steel appliances. The master bedroom and guest bedroom have awesome waterfront views and also provide sliding door access to the balcony. The master bath features a whirlpool tub and granite topped vanity with double sinks. The guest bath also features Corian topped vanity and double sinks. Walk in closets, full size laundry and plenty of storage. This is a home with plenty of space! Go ahead, jump in -- the pool is heated. Your covered parking space is under the building. The buildings recently received new roofs and the monthly maintenance fees are among the most affordable on the beach. You are within walking distance of Sand Key Park and the Shoppes on Sand Key. And you are just a couple of minutes away from the restaurants, entertainment and shopping on Clearwater Beach. Put your toes in the sand and enjoy the fantastic sunsets on Belleair Beach.