Penthouse 1 at 110 Central Park South is a truly exceptional two-bedroom, two-and-a-half-bath residence offering breathtaking, unobstructed views of Central Park from every room. Perched on the 27th floor, this extraordinary home spans approximately 3,700 square feet, including 2,500 square feet of interior living space and three expansive terraces totaling 1,200 square feet. The living room and north facing terraces boast an impressive 72 feet of direct Central Park frontage, creating a seamless indoor-outdoor experience rarely found in the city. A key-locked elevator opens directly into a gracious entry hall, where the full splendor of Central Park is immediately on display. To the right, an expansive open-plan living and dining area stretches over 27 feet, providing an extraordinary setting for both grand entertaining and intimate gatherings, all framed by sweeping park views. Nine-foot ceilings and wide-plank white oak hardwood floors enhance the home's sense of volume, light, and elegance throughout. The magnificent Great Room is flanked by two landscaped and irrigated terraces, each approximately 300 square feet, facing northeast and northwest. These outdoor spaces are also accessible from both bedrooms, offering effortless flow and year-round enjoyment of the park. To the left of the entry, a dramatic 50-foot loggia-style hallway leads to the private living quarters and features a powder room and generous wall space ideal for art display. Three sets of French doors along the hallway open onto a spectacular 600-square-foot south-facing terrace, showcasing open views of Midtown Manhattan, including Billionaires' Row. The windowed eat-in kitchen enjoys a corner exposure and park views over the northwest terrace, and is outfitted with Poggenpohl cabinetry and a full suite of Viking appliances. A separate in-unit washer and dryer adds convenience. The grand primary suite is a serene retreat featuring a gas fireplace, an oversized walk-in closet, and a luxurious en-suite marble bathroom with a soaking tub, stall shower, double vanities, and a corner window overlooking Central Park. Glass doors open directly to the northeast-facing park terrace. The spacious second bedroom also enjoys an en-suite marble bath and direct access to the northwest-facing Central Park terrace. The apartment comes with a separate storage unit in the building. Originally built in 1927 and designed by legendary architects Rosario Candela and J.E.R. Carpenter, 110 Central Park South is a boutique, full-service luxury condop. Amenities include a 24-hour doorman and concierge, resident manager, valet services, a state-of-the-art fitness center, private garden and terrace, and a residents' dining and conference room with a fully equipped Viking catering kitchen. Private storage is also available. A 2% flip-tax is paid by purchaser. The building permits purchases in an LLC or Trust; subletting and pied-a-terres purchases are all permitted. Pets are welcome.