Pre-Construction. To be built. Pre-Construction. Coming in 2026. Brilliantly conceived and painstakingly-designed to precision extravagance and detail. Discover the pinnacle of luxury beachfront living through this astonishing 4 bedroom, 4 ½ bath penthouse estate residence. Sumptuous coastal cosmopolitan themes blend seamlessly with the powder-soft white sands of Treasure Island and the azure blue waters of the Gulf of Mexico. Richly integrated materials, gorgeous contours with maximum complementary focus on the beach/Gulf, and stunning minimalist concepts deliver an unforgettable and uniquely beautiful waterfront living experience. Step inside to a spectacular great room plan with a dazzling 9ft full-height, 25ft-wide wall of glass that completely opens to a remarkable 64ft-wide (928sqft total) covered, oceanfront balcony. Balcony provides highly-flexible seating, dining and entertainment configurations while promising magnificent, unobstructed panoramic views of the Gulf, day and night. The posh gourmet kitchen, with a design and motif perfectly balanced for everyday living, feels like a contemporary work of art. Cove/Subzero/Wolf appliances, hidden butler’s pantry, waterfall counters and lavish cabinetry supply symmetry, form and function – to any chef’s great culinary delight. Not to be outdone, the elegant glass wine room enclosure is a place of pride and satisfaction, if not perhaps, just a little temptation. Opening to the balcony, the owner’s suite assures commanding views of the beach & Gulf. Awaken to an owner’s bath that is an indulging, pampering retreat with exquisite custom tilework, large dual vanities, frameless glass rain shower enclosure and rich soaking tub. All bedrooms are en suite with fine walk-in closets & lushly-appointed baths. You will appreciate the oversized laundry, tankless hot water heating, custom tray/designer wood ceilings, radiant lighting and full-height fold-away sliding glass doors and a penthouse that comprises the entire floor! Property features key fob elevator access, three deeded interior parking spaces, guest parking, dedicated dog run, outdoor heated pool & spa, and common patio fire pit space. There are beachfront condominiums and there are beachfront homes, but there is only one “Pearl.” A place where elegance is reimagined. The Pearl, the most iconic beachfront penthouse in all of Tampa Bay. Within short walking distance of dining/shopping/entertainment, and an easy drive to downtown St. Petersburg and Tampa International Airport.