This stunning split two-bedroom, two-bathroom penthouse offers a luxurious living experience in the heart of New York City. Spanning 1,256 square feet of interior space, this residence is complemented by a spacious 702-square-foot private outdoor terrace. The penthouse boasts exquisite features, including a floating staircase that leads to a rooftop haven, perfect for al fresco dining and lounging while taking in the breathtaking views of the Times Square skyline and Hudson Yards. Upon entering the penthouse, you'll be greeted by a gracious entry area that seamlessly flows into an extra-wide, open-concept living room. Pristine white oak floors and floor-to-ceiling windows facing south create a bright and airy ambiance. The chef's kitchen, which effortlessly connects to the dining area, is a culinary enthusiast's dream. It showcases custom Italian lacquer cabinets, a Silverstone quartz waterfall island, a Bertazzoni gas range, and a Leibherr refrigerator. Convenience is enhanced by zoned central heating/cooling and an in-unit washer/dryer. The primary bedroom, fit for a king-sized bed, features floor-to-ceiling windows that flood the room with natural light. It offers ample storage space with walls of reach-in closets and custom storage units. The primary en-suite bathroom provides a tranquil retreat with a custom floating double vanity, elegant Italian porcelain walls and floors, a glass-enclosed walk-in shower, and a separate deep soaking tub. The secondary bedroom, with its floor-to-ceiling windows, offers versatility and can be utilized as a home office or media room. It also includes tall sleek closets for storage convenience. The penthouse further includes a second full bathroom accessible from the hallway, providing added convenience for guests. Situated within the full-service luxury condominium known as 540West, this penthouse offers an array of remarkable amenities. The building features a dedicated doorman, a state-of-the-art fitness center, bicycle storage, and a cozy fireplace lounge. Residents can relax in the peaceful oasis of the zen garden patio or enjoy the outdoors in the 6,000-square-foot courtyard and two furnished rooftop terraces, each with an outdoor kitchen. Located in Hell's Kitchen, residents of 540West are within moments of a vibrant array of restaurants, bars, cafes, and shops along Restaurant Row on 9th and 10th Avenue. The neighborhood also provides easy access to DeWitt Clinton Park, Pier 84 at Hudson River Park, the Intrepid Sea, Air, and Space Museum, and Columbus Circle. Commuting is a breeze with nearby subway lines, including the 1, C, E, N, R, and W. Pets are welcome in this luxury penthouse, and the property is currently occupied by tenants on a month-to-month lease. Please note that the private rooftop pictures provided are virtually staged, and the listed real estate taxes reflect the tax year 2022-2023.