PENTHOUSE 1 - The premier and most desirable TWO-STORY residence at Ultimar One. This RARELY AVAILABLE GULF-FRONT penthouse spans the 19th and 20th floors, showcasing SWEEPING PANORAMIC GULF VIEWS, unforgettable SUNSET BACKDROPS, and a level of privacy, scale, and presence rarely found on Sand Key Beach. Offering 3 bedrooms plus a loft, this expansive beachfront residence is designed for elevated coastal living, blending generous entertaining spaces with the comfort and privacy of a refined personal retreat. The main level includes an open kitchen, dining, and living area surrounded by panoramic water views, a guest suite, additional guest bedroom, and an impressive wraparound Gulf-front balcony designed to maximize the indoor-outdoor beachfront lifestyle. The contemporary kitchen pairs rich cabinetry with sleek dark granite, opening to a casual dining area with sweeping Gulf views. The formal dining room offers an elegant setting with beach vistas as your backdrop. The first level also features a versatile first guest bedroom (ideal as an office), a brand new bathroom with gorgeous materials, large walk in shower makes this a gracious guest suite (or second primary) with oversized walk-in closet. Upstairs, an open loft / media lounge overlooks the living room and opens to a private upper balcony. The primary suite is a true sanctuary, with dual custom walk-in closets and two indulgent, spa-inspired bathrooms featuring soaking tub, walk-in showers, and resort-quality finishes. A semi-private elevator delivers you directly to your penthouse door, and a private two-car garage with additional storage located just steps from the elevator for unmatched convenience. As part of the exclusive Ultimar community, residents and guests enjoy an elevated lifestyle with three resort-style pools, whirlpool spas, tennis courts, a state-of-the-art fitness center, billiards room, plenty of parking, and private beach access - all just steps from the peaceful sugar-white sands of Sand Key. Minutes from busy Clearwater Beach and Belleair, and only 30 minutes from Tampa International Airport, this residence offers a rare blend of seclusion, sophistication, and security. This move-in-ready, newly updated two-story penthouse is more than a home - it is a statement of coastal Luxury, a lifestyle realized, and one of the most sought-after residences on Florida's Gulf Coast. Please make your appointment for your private showing today.