This magnificent penthouse is situated on the 28th floor of 400 Beach, one of downtown St. Petersburg's premier luxury waterfront towers.   Incredible panoramic views with stunning vistas of sparkling Tampa Bay, the historical Vinoy Resort and Marina, the iconic Pier and gorgeous waterfront parks.   This estate home is wonderfully appointed and boasts of two large terraces and floor to ceiling windows in most every room.  There is over 4500SF of living space which includes 3BR, 3.5BA, a separate family room with a gas fireplace, a beautiful gourmet kitchen with gas cooking plus a butler's pantry; an amazing Grand Salon and formal dining area, a luxurious master suite and bath with large custom walk in closets, plus an exquisite library/home office or study with custom built ins and a separate laundry room.  In addition there is a private elevator with a grand foyer and your own private two car garage with a work bench and storage space. Other fine finishes and appointments include gleaming marble floors and rich Brazilian Cherry hardwood flooring, crown molding, designer custom lighting, surround sound, electric window treatments plus so much more!  Fabulous amenities include a resort style heated pool and spa, fitness center, 24 hour concierge/security, two social rooms and a catering kitchen.  An exciting lifestyle awaits you with endless venues for dining, art, music and enjoying the vibrant downtown all just steps from your front door!