This very special duplex penthouse boasts spectacular panoramic views and two large terraces which span the entire length of the apartment.  This lovely home has 2 bedrooms, 3-1/2 baths, a large living room with a wood-burning fireplace, a library, formal dining room, eat-in kitchen with a washer/dryer, a breakfast/staff room, and an over-abundance of closets.  The master bedroom suite is privately situated on the second level and offers a large bath with separate stall shower and a sauna.  Ideal for large scale entertaining, this gem also features a solarium with wet bar.  A spacious storage unit is included.  Ideally located on Park Avenue and 69th Street, 700 Park Avenue is a full-service and well-established cooperative building, with an accommodating staff, an on-site garage, and a recently-renovated fitness room.  Pets are permitted.  There is a 2% Flip Tax, paid by the Purchaser.