Natural light floods every corner of Apartment 8A at 120 East 81st Street, an expansive and elegantly proportioned two-bedroom home nestled in one of Manhattan’s most desirable neighborhoods. Located just off Park Avenue, this high-floor residence offers a rare combination of space, serenity, and southern exposures that capture enchanting cityscape views above the rooftops of nearby townhouses. The thoughtfully designed split-bedroom layout enhances privacy, while the oversized dining area and well-scaled rooms offer exceptional flexibility for modern living. Generous closet space throughout the home ensures practical and efficient storage. Apartment 8A reflects the architectural vision of Paul Resnick, a notable mid-century modernist known for his clean lines, functional simplicity and livable, spacious interiors. Resnick's hallmark splayed walls and oversized windows maximize natural light and open views, while his versatile floor plans—where the dining area can convert to a flex office or den—continue to resonate with both growing families and pieds-a-terre downsizers. The building itself is a quiet classic, known for its timeless design, strong financials and exceptional management. Residents enjoy the care of a full-time Resident Manager and a dedicated, attentive staff, along with an array of amenities including a well-equipped gym, bike room, storage and central laundry room, and on-site garage. The pet-friendly cooperative permits washers and dryers with board approval and allows up to 50% financing. Low monthly maintenance includes utilities and basic cable, and shareholders enjoy preferential parking rates of just $373 per month. Set on a peaceful, tree-lined block between Park and Lexington Avenues, 120 East 81st Street offers immediate access to the best of the Upper East Side—just moments from Central Park, the Metropolitan Museum of Art, PS 6, and the area’s renowned shopping and dining. Convenient public transportation options complete this compelling offering. There is a 2% flip tax payable by the purchaser.