A rare opportunity to live on the top floor of coveted 40 W Elm with panoramic views of Long Island Sound. This meticulously renovated and sun filled corner condo combines 2 units with newly refinished rift white oak floors, 3 bedrooms, 3 bathrooms, a beautiful Poggenpohl kitchen with Subzero refrigerator and wine cooler, Wolf range and hood, Miele speed oven and coffee machine. The Calcutta gold master bath has a Bain Ultra air tub and a separate steam shower. All bathrooms have polished nickel Rohl fixtures. The third bedroom can easily be used as an office or family room. Plenty of storage, including 2 units in the basement. The building has 5 full staff, including a live in superintendent and concierge doorman service from 8am-8pm during the week and 8am-6pm on Saturdays.