NEW, NEW, NEW! Rarely does a property like this become available for rent on Clearwater Beach. Welcome to an extraordinary 18th Floor PENTHOUSE. This direct Gulf-front residence offers over 3,000 SF, 4 bedrooms, 3 baths, 3 Gulf-front balconies, private elevator entrance, underbuilding parking and unforgettable panoramic water views. From the moment you walk in, the Gulf takes center stage. The expansive 1,000+sf great room is warm and inviting, with walls of glass framing sparkling blue water by day and spectacular sunsets every evening. Gulf views extend throughout the main living areas, kitchen, dining room, primary suite and guest bedroom, creating a connection to the water from nearly every corner of the home. Beautifully furnished with designer décor, this residence has been extensively updated with incredible attention to detail. Improvements include raised flat ceilings, new flooring, doors and windows, custom cabinetry, new HVAC including ductwork and vents, zoned climate control, two tankless water heaters, and whole-house water filtration with two reverse-osmosis faucets. The upgraded kitchen features a Wolf induction range, Sub-Zero refrigerator, Sub-Zero under-counter refrigerator with ice maker, Viking microwave/convection oven and Bosch dishwasher. The spacious primary suite is a luxurious retreat, complete with stunning sunset views, abundant built-in storage in the walk-closet and an extended bath with dual sinks and generous walk-in shower. 2 guest bedrooms, ensuite, bonus bunk room and study/office with a murphy bed. Step outside onto one of three Gulf-front balconies totaling approximately 360sf and enjoy your morning coffee, Gulf breezes and a front-row seat to Clearwater Beach sunsets and boats sailing by. This is Florida living at its best! 440 West offers a newly renovated waterfront heated pool, shuffleboard, BBQ area and 24-hour security. Just outside your door are Clearwater Beach's sugar-white sands, restaurants, shopping and everything that makes this one of Florida's most iconic beach destinations. This isn't your typical beach rental, this is a home and a rare opportunity to live surrounded by water, sunsets and the Clearwater Beach lifestyle. Come live your Beach Life Now! **Be sure to check out the Zillow 360 Tour!** AVAILABLE NOW for long or short term (min 30 days). Rate varies by length of stay and time of year, all terms less than 6 months subject to 13% tourism taxes. Rent includes water, trash, basic cable and internet, TENANT pays electric. *Common areas on lobby level are currently being renovated.