PRICE REDUCED $220,000. If you have been waiting for the best situated, top floor corner penthouse in Tangerine Bay Club on Longboat Key, your wait is over. Panoramic views of Sarasota Bay and the city lights grace this luxurious 2-story, third floor end unit on Longboat's southern tip. With over 2900 square feet, (3319 including outdoors), this spacious sanctuary offers both back and side patios for entertaining or quiet contemplation, plus 3 bedrooms and 4 1/2 baths. A landscaped private courtyard with gas barbecue sets the stage for a sophisticated residence that lives like a single-family home. Relaxed open living spaces beckon with soaring ceilings and wide plank walnut floors. The kitchen features a large island, aquarium window overlooking the Bay, gas range, stainless appliances, rich wood cabinets, and serene morning room looking out to the courtyard. The home flows from the kitchen into the great room and dining room for gracious living. Expansive sliding glass doors seamlessly connect indoor and outdoor spaces. Mahogany double doors open to the calming oasis of the primary suite, with its access to the patio overlooking the glistening Bay, volume ceilings, spacious walk-in closet and luxurious marble bath. Two additional bedrooms with en-suite baths are on offer, one currently used as office/den with built-in desks and cabinetry. An artful powder room and laundry room complete the first level. On the second level, the spacious third bedroom with en-suite bath, and a casual loft/family room with sleeper sofa, full bath, and large built-in closet, provide additional accommodation for family and friends. The oversized two-car garage has additional space for sports equipment and storage. Indulge in the resort-style amenities of Tangerine Bay Club, including 25-meter pool and spa, fitness center, day dock, kayak launch, pickleball and tennis court, and clubhouse, all with the convenience of on-site management. With its location on Longboat Key's south end, you are just minutes from the new St. Regis Resort, as well as St. Armand's Circle where you will enjoy fine dining, eclectic shopping, and the sugar sands of Lido beach. A short drive over the Ringling Bridge brings you to the vibrant arts and culture of downtown Sarasota. Optional membership at the Longboat Key Club offers 45 holes of award-winning golf, a marina, and versatile dining. Tangerine Bay residents may also join the private Bay Isles Beach Club with its pristine beaches for a nominal annual fee. Come visit this unit and see why Tangerine Bay is one of Longboat Key's most sought-after communities and why Forbes has named Longboat Key one of the top 25 destinations to visit in 2025.