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BEAUTIFUL MIDTOWN WEST CONDO! Move right into this luxury two bedroom, two bath beauty located in the heart of vibrant Hells Kitchen, just steps from the Theater District and heart of Midtown. This elegant 1,157 square foot residence features a generous living space with white oak hardwood flooring and a wall of floor to ceiling windows that flood the residence with natural light. The state of the art kitchen with superiorly imported Italian cabinetry, sleek Silverstone Quartz countertops, Bertazzoni gas range and oven, integrated ultra-quiet dishwasher and integrated Liebherr refrigerator is perfect for bringing out your inner chef! An ideal floorplan featuring a split master and second bedroom offering complete privacy. There is ample closet space throughout the residence, Italian marble bathrooms with custom soaking tubs, a floating twin sink vanity in the master suite, a separate shower of glass with rain-head water delivery system as well as heated floors. Other features include individually-controlled central heating/cooling and in-unit washer/dryer. 540 WEST is a community in itself. The glass and steel facade reflect brownstones across 49th Street in a unique seven-floor, two-tower layout. The split-level lobby transitions into an open breezeway and central landscaped, 6,000 square foot courtyard with lounging, dining, open air movie viewing area and a reflection pool connecting the North and South buildings. Amenities include a 24 Hour attended lobby with fireplace and intimate lounge, fitness center and two landscaped roof deck in addition to bicycle storage, a pet spa and individual storage compartments available for purchase. This is a rare opportunity to be part of a new full-service condominium residence in Hell's Kitchen. 421A tax abatement in place until 2026.