**PRIME LOCATION IN TOWER III** Located at Long Beach Resort Tower 3, this 3BR/3BA gulf-front condo sits directly on the beach in one of the most established resort communities in Panama City Beach. The building is almost finished with a full resort refresh, including extensive exterior restoration, waterproofing, balcony upgrades, and pool enhancements - elevating both appearance and long-term value across the community. This is a true beachfront floor plan designed around the views. All three bedrooms are positioned on the gulf side, each with balcony access and floor-to-ceiling glass that fills the space with natural light and keeps the water as the focal point throughout the residence. As an end unit, it benefits from added privacy, expanded light, and enhanced views. The open-concept living and dining area is exceptionally spacious for a condo, creating a comfortable central gathering space that flows directly to the gulf-front balcony. The kitchen features stainless steel appliances, ample cabinetry, and a long breakfast bar that extends the living space for casual dining and entertaining. Tile flooring runs throughout the main living areas, with carpet in the bedrooms for comfort. Sleeping arrangements are ideal for larger groups, offering two king bedrooms, a third bedroom with two queen beds, and a queen sleeper sofa in the living area - comfortably accommodating up to 10 guests. A separate laundry room with additional storage adds practical convenience. Ownership at Long Beach Resort includes access to a 7,500 sq ft lagoon-style pool, two heated Polynesian-style pools, three hot tubs, beachfront tiki bar, fitness center, BBQ grilling areas, secure private beach access, 24/7 gated security, and lush tropical landscaping throughout the grounds. Set directly on the gulf within walking distance to Panama City Beach's most popular dining, shopping, and attractions, this residence brings together expansive beach views, resort-style amenities, and an unbeatable beachfront location. Offered for those looking for a fully furnished gulf-front opportunity - schedule your private showing!