This special 8-room penthouse in the sky has a gracious layout with 3 terraces and enjoys outstanding Park and city skyline views.   Perfectly perched above a distinguished Emory-Roth designed co-op, this sun-filled home as grand-scale rooms enhanced by charming prewar details.  High ceilings, classic moldings, large windows and beautifully preserved vintage parquet flooring may be found throughout the home.  A private elevator vestibule opens onto a 12'foot gallery, which leads to the public rooms.  There is a 27-foot living room with a woodburning fireplace and an adjacent library, both overlooking a sprawling South terrace.  With stunning views of Central Park, this enchanting 61-foot expanse is clad in flagstone and features a large seating area and has been attractively landscaped with beautiful flowers, planted trees and shrubbery.  An elegant formal dining room overlooks the 45-foot East terrace, which also has a seating area and attractive landscaping.  The windowed eat-in-kitchen has custom cabinetry and an adjacent laundry room.   The private chambers of the home may be found along the West wing of the home.   A wonderful sanctuary resplendent with light, the master suite overlooks the South terrace and has an oversized bath and two walk-in closets and an adjacent sauna.   There are two additional bedrooms, each with a bath en suite and each with pleasant overlooks to the West terrace.   Ample closets may be found throughout and there is a 3-zone central-air-conditioning system.  Built in 1930, this neo-Renaissance style co-op building was designed by famed architect Emory Roth at the same time he constructed the neighboring Beresford and San Remo.   The building has an Italian Renaissance-style lobby with a fountain and magnificent marble and architectural details.  Amenities include 24-hour doormen, a state-of-the-art  fitness center, children's playroom, storage and a bike room.