In Manhattan scale and size are themselves a luxury, and this sprawling corner 4-bed, 2.5 bath has both, featuring open panoramic views and beaming sunlight through 3 exposures, including two balconies. With a completely re-imagined layout resulting from the combination of two apartments, this gorgeous home has wide-plank oak flooring and tasteful white marble tile in the impressively large bathrooms. Enter the tiled foyer to find the first of nine spacious closets before it opens into the massive living room which offers multiple seating areas, including a southwest facing balcony. This home is perfect for entertaining, with a gas fireplace and built-in entertainment system and a layout that seamlessly blends into the dining room and den. There is a large island with seating that complements the open kitchen, which features Viking appliances, including a wine fridge and ice-maker and outfitted with white granite countertops, tasteful mosaic tile accents and backsplash. The primary bedroom is a quiet sanctuary in its own wing, with two walk-in closets and a spa-like marble bathroom with separate deep soaking tub and shower. Currently one of the bedrooms serves as a family room with a custom built-in bookshelves and TV console along with a balcony for enjoying the morning sun. All the bedrooms are large and have excellent natural light, complemented by powered blinds. Residents of 167 East 61st Street enter through a private courtyard with a soaring two-story waterfall and a dramatic two-story atrium lobby. Amenities include a fitness center, children's playroom, bike room, private community garden, on-site parking garage, and additional storage. The building permits up to 80% financing and welcomes pieds-à-terre, gifting, co-purchasing, and pets (subject to board approval). Subletting is allowed, and the land lease has been retired, further strengthening its long-term investment appeal. A 2% flip tax is payable by the purchaser.