Welcome to apartment 40D! This stunning penthouse offers a luxurious experience for those with refined taste. The custom-designed layout and exceptional high-floor location make this residence a rare gem that is the epitome of elegance. From every room and even your private balcony, you can enjoy sweeping panoramic views of the city and river - truly making you feel like you are on top of the world. The glamorous foyer welcomes you with Calcutta marble floors and modern Italian designer closets. The 40th floor offers the highest ceilings at Plaza 400 (9’7”) and adds to the grandeur of the space. Flooded with natural light, the spacious living room and dining room are framed by Brazilian hardwood floors and elegant modern textural floating feature walls. The open kitchen is constructed with seamless granite backsplash and countertops, also featuring top-of-the-line appliances, including a Sub Zero refrigerator and 6-burner Viking stove, adding to the penthouse's already outstanding features. The serene bedroom features a luxurious custom built-in floating bed and desk. The windowed en-suite bathroom offers spectacular views of NYC landmarks and is hidden behind electric privacy glass, offering the ultimate sense of privacy. The dream-like walk-in closet can hold any amount of clothing. The irresistible second bathroom boasts a step-in shower, accent lighting, and custom tile work, making you feel like you're in your very own spa. If you're looking for the ultimate in elegance with every minor detail taken care of, you have found the right home in apartment 40D. Plaza 400 is a full-service, white-glove co-op building in Sutton Place. Amenities include 24-hour door attendants, concierge desk, outdoor seasonal heated pool/sundeck, new state-of-the-art fitness center, package room, discounted attended garage, 360 Skytop Clubroom, a playroom, live-in and assistant supers, as well as a central laundry room. Maintenance fees cover the costs for water, gas, electricity, central air, and heat. 2% flip tax paid by the buyer. Washing machines and dryers are not permitted in the apartments. Pets are Allowed. Pieds-a-terre, guarantors, and co-purchasing are permitted with board approval. Minimum of 30% down. Subletting is allowed for 3 out of 5 years after 1-year of residency.