Perched high above the Atlantic at the ultra-luxurious Oceana Bal Harbour, an 8,000-square-foot sky-high aerie delivers the prodigious size and glass-wrapped glamour that have become hot commodities in the luxury high-rises that tower over South Florida’s most coveted beachfront enclaves.

Beyond the private elevator landing, a sprawling corner great room is spacious enough to accommodate three distinct seating areas that effortlessly accommodate everything from cozying up in front of the TV to full-scale entertaining. Two entire walls of glass slide open, spilling onto 2,300 square feet of terrace space with glittering skyline views across the Intracoastal Waterway and meditative horizon views over the Atlantic Ocean.

The adjoining dining room isn’t just a place to eat but a grand stage for culinary theatrics—its scale rivaling that of a banquet hall in a boutique hotel. A glitzy, climate-controlled mirror-and-glass wine cabinet adds to the drama.

RELATED: A 35,000-Square-Foot Triplex Penthouse in Bar Harbour Lists for $150 million

The kitchen embraces minimalism without sacrificing functionality, featuring an all-white palette, sleek white laminate cabinetry, polished sand-colored marble countertops, and a full suite of integrated appliances. The adjoining lounge and casual dining area offer postcard-worthy, water-facing views. Elsewhere, a sliding wall disappears entirely into its frame, revealing a well-appointed office with custom built-ins that elegantly incorporate a large television and glass-enclosed display cases. There’s also a children’s playroom.

Four bedrooms, each with sleek custom millwork, terrace access, and a private bath, are complemented by two powder rooms—one sporting a $20,000 sink carved from a single block of marble with brass inlay, plus a staff suite. Some of the guest bathrooms have amazing views thanks to full-height glazing, as does the primary suite, which encompasses two dressing rooms fitted with lighted wardrobes and a spacious bath with a soaking tub set against a wall of glass between dual shower spaces.

RELATED: Inside the $70 Million Duplex Penthouse at Miami’s Newest Boutique Condo Tower

The 27th-floor residence strikes a careful balance between impressive proportions, luxurious materials, and livable sophistication. There are floor-to-ceiling porcelain slab walls, designer lighting, and architectural reveals that create the impression of floating walls and ceilings, while cabinetry throughout is crafted by the heritage Italian design and furniture company Pedini.

The $40 million asking price includes the furnishings, an assemblage of premium Italian brands such as Minotti and Flou, highlighted by a statement Edra sofa that runs about $32,000. Sheerel Toledano of Douglas Elliman holds the listing.

Notable owners in the 28-story tower include billionaire developer Eduardo Costantini, Latin American businessman Jorge Riquelme, and data storage executive Tom Mendoza. Last year, a couple of prominent legal experts from Chicago, Dan Fischel and Sylvia Neil, set a Bal Harbour record when they paid $30 million for their 26th-floor spread.

Click here for more photos of the Oceana Bal Harbour residence.