TOP OF THE EMERALD COAST. SUNRISE TO SUNSET. UNOBSTRUCTED COASTLINE VIEWS. Tidewater Penthouse 3017 occupies the 30th and highest residential floor of Tidewater Beach Resort, delivering the highest residential vantage point available anywhere in Northwest Florida. From this top-floor corner position, the wraparound balcony and floor-to-ceiling windows open to turquoise Gulf waters, an expansive horizon, and coastline views stretching in both directions. Watch the sunrise over the eastern coastline, the sunset over the Gulf, and Fourth of July fireworks over the Pier and SkyWheel at Pier Park, all from one extraordinary residence. When the goal is to be above it all, there is nowhere else to go. This 3-bedroom condo with a bonus bunk area and 3 full bathrooms has been fully renovated to the studs and finished to an exceptional standard. The residence includes two en-suite bedrooms, an additional bedroom, and a dedicated bunk area, with sleeping accommodations for up to 10. Inside, the attention to detail is immediately apparent. Fresh paint, updated interior doors, remodeled bathrooms with upgraded tile, upgraded flooring, shutters, granite countertops, updated cabinetry, stainless steel appliances, and thoughtfully selected coastal furnishings create a cohesive interior that complements the remarkable setting. Even the shiplap reflects the level of care that went into the renovation. In key areas, oversized boards were used to eliminate visible cuts and seams. Because the material would not fit inside the elevator, it had to be carried approximately 30 floors rather than compromise the finished appearance. It is a small detail that speaks volumes about how deliberately this residence was completed. The living area is framed by expansive windows and opens directly to the wraparound balcony, with roll-up shades providing flexibility throughout the day. The corner orientation creates a rare combination of Gulf, horizon, coastline, sunrise, and sunset views from the highest residential level in Panama City Beach. Penthouse 3017 is not currently being used as a rental, allowing for flexible showing availability without an active rental calendar. The HVAC system was replaced in 2020, and the water heater was installed in 2021. Two designated covered parking spaces are included, with covered access across Front Beach Road via the skywalk. New high-speed elevators are located directly adjacent to the residence. The current owner also rents a storage unit on the 30th floor, with the opportunity for the new owner to continue that arrangement subject to availability and applicable terms. Tidewater Beach Resort offers an extensive Gulf-front amenity package including two outdoor pools, a heated indoor pool, four hot tubs, a Gulf-front fitness center, Roman spas and saunas, a movie theater, on-site dining, tiki bar, game room, beach store, and a 30th-floor owner's lounge with panoramic views. Owners also receive a professional beach setup with two chairs and an umbrella, subject to resort policies and seasonal availability. Located near Pier Park, restaurants, shopping, entertainment, and Northwest Florida Beaches International Airport, Tidewater Penthouse 3017 brings together a top-floor corner position, unobstructed views, a complete renovation, and a level of craftsmanship rarely found at this height. HOA dues are $4,310/quarter and includes: Building Insurance; Internet-WiFi; Maintenance Grounds; Pest Control; Pool; Sauna/Steam Room; Spa/ Hot Tub; Trash Disposal; Water & Sewer. All information is deemed reliable but not guaranteed; buyer to verify if important.