Whether a primary residence, pied-à-terre, or down-sizing from a large estate, this penthouse offers a rare opportunity in downtown San Mateo. Available for the first time at The Towers, this 12th-floor penthouse commands breathtaking panoramic vistas from the SF skyline, across the Bay, East Bay, and Peninsula, and around to the western hills. Entire walls of to-the-floor glass and glamorously appointed with extensive mirror and verde marble flooring from Italy, the home is ready to move in and enjoy today or transform into your own dream vision. There are three spacious bedrooms, a dedicated office, family room extending from the kitchen, plus a grand living room and formal dining room. A series of vast terraces and wraparound balconies offer fresh-air living with access from nearly every room. Adding to this rare offering is a 24-hour staffed lobby, an elevator with private key access directly into the penthouse, three-car garage parking, plus a community pool, and paddle tennis.