Views are priceless and incredibly breathtaking! Penthouse along the bay with million-dollar water views of Sarasota Bay and convenient deeded beach access, rare pet-friendly, two-pet community, two marinas with boat slips, and across from one of two pools, the pickleball/tennis courts and clubhouse. Potential rental investment/second home opportunity: This penthouse may be leased two times a year with a one-month minimum. Prime location mid-island and ideally situated providing spectacular sunrises from the living room and both bedrooms, as well as breathtaking sunsets from the kitchen and front entry. This two-bedroom and two-bath penthouse with plenty of storage, also features an amenity-rich community: two marinas with a boat slip/Jetski slips (28 slips/waitlist), convenient deeded beach access and two public beach access points, two pickleball/tennis courts, two heated pools, kayaking/kayak racks, two saunas, fitness room, meeting room, two community fire pits, community grills, shuffleboard, bike racks, clubhouse with kitchen, library, a half mile of waterfront trails and elevators. The kitchen features granite countertops and stainless-steel appliances as well as a reverse osmosis system for drinking water at the kitchen sink. This penthouse unit is unique from the other units in that the prior owner opened the kitchen to have water views of the Sarasota Bay and an open view to the dining and living rooms. There are water views from every room in this penthouse. The washer and dryer are Bosch and conveniently in the owner's closet. The second bedroom features a Murphy bed and lots of built-in closets for clothing and storage. Windward Bay is convenient to St. Armands Circle, downtown Sarasota, championship golf courses, pickleball and tennis courts, boating, fishing, the beach, award-winning restaurants, shopping, Publix, coffee shops and music venues. Google Windward Bay location to see the surrounding area. This Windward Bay community has undergone improvements in the last couple of years and features, among other items, new roofs on all of the mid-rises and in December 2023 for this Building B, HVAC enhancement, new catwalks, new railings and new exterior paint. See complete list under documents. Phase I Milestone Inspection completed and passed so no need for Phase II Milestone Inspection and certified for another 10 years. Reserve study also completed. Be sure to tour in person to experience this amazing opportunity to own on Longboat Key and be close enough to the new St. Regis Resort to enjoy their beach tiki bar and restaurants. Easy to show with convenient showing times.