Penthouse B at The Rockwell offers a rare opportunity to own an exceptional penthouse residence designed for elevated indoor-outdoor living high above the Upper West Side. This spectacular 3-bedroom, 3.5-bath penthouse is anchored by a 300-square-foot private terrace with north, south, and west exposures, creating a seamless extension of the living space, ideal for sunset cocktails, intimate dinner gatherings, or quiet moments above the city. Open sky views and abundant natural light define the home throughout the day. With soaring 12'8" ceilings and a gracious, well-balanced layout, the residence delivers a refined sense of scale and flow. The living and dining area is framed by oversized western-facing windows and opens directly onto the terrace, enhancing the connection between interior and exterior spaces. The open gourmet kitchen is both elegant and highly functional, featuring integrated Gaggenau appliances with wine storage, custom Poliform cabinetry, Brazilian quartzite countertops and backsplash, and a walk-in pantry designed for everyday convenience as well as flexibility of use. The home offers three true bedrooms, each with en-suite bathrooms, generous closet space thoughtfully arranged to ensure comfort and privacy. The layout supports a seamless balance between shared living spaces and more secluded personal areas. The primary suite is a serene sanctuary, highlighted by a spa-caliber bath clad in polished Bianco Estremoz marble, a custom Poliform vanity with Calacatta Delicato marble countertops, and ample storage. Secondary bathrooms continue the refined material palette with Poliform vanities, quartz countertops, full-height Porcelanosa tiled walls, and porcelain mosaic flooring. A striking powder room features a Pietra Casa Thunder marble accent wall paired with Tundra Grey marble floors. Throughout the residence, oversized windows, 5" wide oak floors, an in-unit washer/dryer and motorized window treatments reflect meticulous craftsmanship and contemporary design sensibility. Residents enjoy access to a fully curated suite of amenities, including a fitness center, residents' lounge, bookable dining room with catering kitchen, landscaped terrace, children's playroom, pet wash, music room, screening room, bike storage, and a rooftop terrace with grills, all complemented by a 24-hour attended lobby and white-glove staff. Penthouse B is an exceptional offering for buyers seeking generous outdoor space, refined new-development design, and a home that balances sophistication with everyday comfort.