Ready for immediate enjoyment or earning much desired rental income, you're going to love this sunny and bright 2 Bedroom/2 Bathroom, Turn-Key Furnished PENTHOUSE condo (no one living above!). This TOP FLOOR home has panoramic vistas from the great room, enclosed lanai and both bedrooms as dolphins play and sea birds take flight from their tree top perches. This top floor unit is also one of the few with outstanding Gulf of Mexico sunset views. Imagine the tantalizing sunsets and tropical sea breezes flowing into your westerly Gulf view kitchen with new quartz counters and mosaic backsplash. You'll also love the beachy neutral decor, new bathroom vanity with quartz counter/new mirror/new vanity light, new high quality carpet in the great room, all new interior folding doors, ceiling fans in all rooms, newer washer/dryer and 22' wall of Low-E, Thermal, Hurricane Rated High Impact windows to take in the expansive water and preserve views. Your ensuite waterfront master bedroom is king sized with direct lanai access and ample storage including two walk-in closets, reach-in closet and linen closet plus the convenience of the large ensuite master bathroom with separate shower/toilet room. The guest bedroom is also delightful with its built-ins, water view, lanai access and updated hall bath. Windward Bay allows 2 large pets (up to 70 pounds) and is amenities rich with boat slips (owner supplied lifts allowed!), fishing, kayak storage and launch, clubhouse, gym, saunas, 2 heated pools, tennis, pickle ball, 1/2 mile of walking paths, covered parking and on-site professional management.