Extraordinary Soho duplex penthouse by Architect AD100 and renowned designer Tony Ingrao has been meticulously crafted creating a truly exquisite living experience. A keyed elevator opens directly to an awe-inspiring 85' loft space, offering dedicated areas for entertaining and dining. The modern eat-in kitchen, perfectly situated at the heart of the open plan, effortlessly disappears behind elegant screens at the touch of a button. On this main level (4th floor of the building), you will find three opulent bedrooms (one, a junior primary), each accompanied by its own en-suite bath for the utmost privacy and comfort. Additionally, a spacious laundry room, office space, and powder room provide convenience and functionality. Ascend the staircase to discover the epitome of luxury - the master suite. It encompasses an office/library adorned with rich paneling. The suite offers a grand sitting area complete with a cozy fireplace, providing the perfect sanctuary for relaxation and tranquility. A beautifully designed dressing room complements the luxurious marble primary which features a rejuvenating rain shower and soaking tub. The solarium on the top floor is equipped with a wet bar and boasts floor-to-ceiling windows that provide breathtaking views. These windows also lead out to a rooftop landscaped terrace, where a Kalamazoo outdoor kitchen and wood burning fireplace create the perfect spot for outdoor living. On the upper sun deck, one is greeted with stunning views of downtown, along with a stainless-steel hot tub and a 55" outdoor television. Located in the lower level of the building, private storage and a built-out, private gym are deeded to this penthouse. This Soho duplex penthouse is truly a masterpiece of design and craftsmanship, offering an unparalleled living experience in one of New York's most coveted neighborhoods. Located on one of Soho's most sought-after blocks, 85-87 Mercer Street is a non-AIR landmark building with a beautiful cast iron facade dating back to the 1920s. Flip Tax equal to $2,500 per share, payable by Purchaser.