Absolutely magnificent two-story PENTHOUSE boasting 30-foot-high tongue and groove wood ceilings and floor to ceiling walls of glass with breathtaking water views of Tampa Bay and spectacular city views of downtown St Petersburg! This unique and astonishing penthouse, with no shared walls, is perched on the top two floors of The Walker Whitney Plaza. A contemporary boutique building with only 56 units currently undergoing a multi-million renovation. Throughout this phenomenal penthouse you will discover rich wood plank floor painstakingly installed with seven species of reclaimed wood, solid wood slab doors with heavy metal frames, dazzlingly chandeliers and sconces, remote control roller shades on every window and, one of the architectural highlights of this unit, an exquisite floating staircase with solid plank treads, floor to ceiling wood paneled walls and custom art deco railings. This penthouse features a modern kitchen direct out of a magazine swanked with Sub-Zero and Wolf appliances including double induction and steam ovens, induction cooktop, hidden walk-in pantry, colossal island with waterfall quartz counters and a beverage center incorporating bar height island, sink, wine fridge, double drawer refrigerator, television and a gourmet ice machine, this kitchen is an entertainer's dream! The den, currently used as an office, combines 15-foot tall, coffered tray ceilings with a wall of glass sliding doors exiting to a 300 sqft private lanai with unimaginable city views. The large master suite, located on the second floor, has 15-foot coffered tray ceilings, Smart Glass technology providing instant privacy, a wet bar with refrigerator and filtered water, a huge walk-in closet featuring three tiers of hanging rods along with built-in shelving, drawers and even a couple of hidden perks. The master bath dazzles with floor to ceiling walls of marble, wood beamed ceiling, an 11-foot-long vanity, large marble and glass shower, mosaic tile feature wall and a large soaking tub. Of course, as with the entirety of this home, both the master bedroom and bath are all about those water and city views! Additional features of this one-of-a-kind property include Smart Home technology throughout, built-in speakers in every room, including the bathrooms and patio and LED lighting. This fabulous penthouse is being sold completely furnished with sensational furnishings and lighting from Restoration Hardware, DOMA, and Scandinavian Design. A two-story penthouse with these finishes, furnishings and views for under $3 million downtown, it simply doesn't get any better than this.