Sprawling, gracious, comfortable these are the words that best describe this 3BR/2.5 BTH corner unit with treetop views from each of its 20 windows. It is a line rarely available and for good reason. An enormous entrance gallery ushers you in to a grand living room, one that is adjacent to a formal and equally grand dining room. Together they offer the most generous of entertaining spaces or, simply, a wonderful place in which to relax and enjoy. From there, you can wander into the 12' deep windowed kitchen and full breakfast room. This is the area that, tucked away, also houses the washer/dryer. On the entrance gallery's opposite side you will find a quiet hallway from which you enter the bedroom wing. Filled with light, each of the three bedrooms is big and square with custom cabinetry and closets. The master bedroom has a jumbo walk-in closet and windowed en-suite bathroom. This apartment has a marvelous flow with tons of closets throughout and where, like the generations before, you will want to put down roots and call this home. 120 Est 81 Street, built as a coop in 1958, is a fine, full service building that enjoys a superb reputation. It offers: in-house resident manager, low maintenance that includes all utilities and cable, fully equipped gym with excellent equipment, low cost garage for shareholders, and laundry, storage, bike and package rooms. Pets, W/D and pieds-a-terre are permitted, with board approval. And the best part: NO FLIP TAX. Is there any wonder that this building, steps from Central Park, the Met and many fine public and private schools is on the short list of all buyers?