Stunning two-storey, 3-bedroom, 3.5-bathroom beachfront penthouse set directly on the sands of Banderas Bay in Punta de Mita. Featuring floor-to-ceiling glass, open-concept living, and panoramic ocean views. The elegant main level offers spacious living and dining areas, a gourmet kitchen with premium appliances, custom cabinetry, and a generous island, opening onto a large oceanfront terrace. Upstairs, the private primary suite features a spa-inspired ensuite and terrace access, while two additional bedrooms each offer their own bathroom. Enjoy breathtaking Pacific sunsets and the chance to watch humpback whales from the rooftop terrace. An exceptional opportunity as a full-time residence, vacation retreat, or rental investment. Schedule your private showing today.