Commanding 11,000 square feet of refined oceanfront living, Penthouse Rockefeller Beach stands as a one-of-a-kind masterpiece: the only residence in West Beach with exclusive access to two complete floors—set upon Rockefeller's only handcrafted beach. Unlike every other penthouse that shares its floor with a neighboring unit, this extraordinary estate unfolds across two private levels: the lower floor encompasses Penthouse 3141 and Penthouse 3142, while The Summit—a full-floor rooftop retreat—crowns the residence. Together, they redefine beachfront living at a global standard. Every element was designed to inspire. Expansive terraces open to uninterrupted ocean panoramas, while floor-to-ceiling glass doors blur the line between interior elegance and natural splendor. Each space flows effortlessly into the next, offering both grand scale for entertaining and private sanctuaries for relaxation. The primary suite unfolds as a tranquil oceanfront retreat with a spa-inspired bath, outdoor shower, private jacuzzi, and dedicated massage area. Three additional master suites feature private balconies and ensuite baths, each framing the endless horizon. A gourmet kitchen with custom European cabinetry and open-concept living spaces invite connection and comfort, blending sophistication with ease. Crowning the estate, The Summit is the only full-floor rooftop oasis in the West Beach Residences, complete with an L-shaped infinity pool, outdoor kitchen with professional Kalamazoo barbecue, dining terrace, and sculptural loungers suspended between sky and sea. Enveloped by lush greenery and breathtaking 360-degree vistas, this rooftop sanctuary captures the essence of refined coastal living. Ownership within the Ritz-Carlton Reserve Residences at Dorado Beach unlocks a world of privilege: Michelin-caliber dining at COA and Encanto Beach Bar & Grill, the acclaimed Spa Botanico, exclusive beachside service at private cabanas, three helipads for seamless arrival, and premier amenities including Robert Trent Jones Sr. and Jr. championship golf courses, tennis and pickleball courts, and eco-adventures along Rockefeller's legendary 11-mile nature trail. More than a residence, Penthouse Rockefeller Beach is a legacy investment, the only two-floor penthouse estate on Rockefeller Beach, representing unparalleled rarity and enduring value. Eligible residents benefit from Puerto Rico's Act 60 tax incentives, offering zero tax on capital gains and dividends, with homestead exemption available, solidifying this property as both a lifestyle of distinction and a strategic vehicle for wealth preservation. Listed at $55,000,000. Here, the ocean is your backyard, the sky your horizon, and every detail a testament to the art of living well.