Perched high above Fifth Avenue and with breathtaking views of Central Park and the midtown skyline, this exquisite two bedroom duplex showcases luxurious design with the finest finishes and attention to detail.  An elegant entrance gallery leads to a spacious living room with an enormous picture window framing the panorama of Central Park treetops and open sky, as well as two south-facing windows offering an iconic New York cityscape.  An adjoining dining room, also with park views, is masterfully paneled in figured mahogany.  The chef's kitchen features state-of-the-art Gaggenau, Dacor and Sub-zero appliances, mahogany cabinets and granite countertops.  A marble powder room off the entrance gallery completes the lower floor.    An elegant, curved staircase leads to the upper floor, where private spaces are graciously separated from the entertaining rooms.  The expansive master bedroom is sun-flooded with stunning park and city exposures to the west and south, and features generous closets, superbly crafted built-in cabinetry, and en suite glass tile bath with spa shower.  The second bedroom is currently configured as an office/study, with custom millwork and large walk-in closet, luxurious en suite full bath and stunning park views.  The upper floor can be accessed directly from a separate entrance for maximum privacy and convenience.    Additional features of this special residence include:    - Through-wall air conditioning controlled by separate thermostats  - Electronically controlled sheer and black-out shades  - Sonos sound system throughout  - Hand-crafted Venetian plaster walls  - Hardwood herringbone floors  - Custom mahogany wet bar    860 Fifth Avenue is a premier, full-service cooperative featuring attentive staff, fitness center, private storage, central laundry facilities, and parking garage with a reduced rate for residents.  With Central Park as its backyard, and located on a coveted stretch of Fifth Avenue, the building offers the utmost in glamorous Manhattan living, including convenient access to the finest restaurants, shopping and transportation.  Pied-a-terres are allowed.