Perched high on the 32nd floor at Madison Square Park Tower, Residence 32B is a striking two-bedroom, two-bathroom home defined by extraordinary light, scale, and sweeping skyline views from triple exposures to the East, North, and South. From sunrise over the East River to iconic views of the Empire State Building and One World Trade, every room is framed by floor-to-ceiling windows that capture New York at its best. The corner great room is both dramatic and inviting, offering an expansive layout ideal for entertaining or everyday living. A windowed chefs kitchen anchors the space, beautifully appointed with honed marble countertops and backsplash, custom oak cabinetry, and premium appliances by Sub-Zero and Miele - all enhanced by bright eastern light. The corner primary suite is a true retreat, featuring breathtaking downtown views, a marble-clad en-suite bathroom with soaking tub, separate glass-enclosed shower, dual vanity, and refined Waterworks fixtures, as well as a generous walk-in closet. The split-bedroom layout provides optimal privacy, with a spacious second bedroom perfect for guests, a home office, or both, alongside a beautifully finished second full bathroom. Additional highlights include approximately 10-foot ceilings, wide-plank white oak flooring, central heating and cooling, automated solar shades, and an in-unit washer/dryer. Residents of Madison Square Park Tower enjoy over 20,000 square feet of exceptional amenities across five full floors, including a state-of-the-art fitness center, basketball court, golf simulator, childrens playroom, library, billiards and card rooms, and a landscaped outdoor terrace. The 54th-floor Upper Club offers a private entertaining and dining space with panoramic views that rival the citys finest venues. With a full-time doorman, concierge services, and a live-in resident manager, this premier condominium offers a seamless, full-service lifestyle in the heart of Flatiron - moments from Madison Square Park, world-class dining, and downtown Manhattans most vibrant neighborhoods. There is a monthly assessment of $1,315.79 in place through October 2026.