In what might arguably be the finest home constructed in Panama City, you'll find the perfect synthesis of elegant design and attention to detail that simply could not be replicated today. Built in 2007, this 8,498-sq.-ft. home stuns in every category from the moment you step through the oversized mahogany front door with leaded glass. Boasting an all-brick exterior fronted by an 75-ft. front veranda with Corinthian columns and gas lanterns that overlooks unobstructed views of St. Andrews Bay, the foyer makes an impressive statement upon entry with marble floors, a crystal Murano chandelier imported from Italy and a grand, curved black walnut staircase. On the first floor, relax in a front parlor with marble fireplace, select a bottle of wine from the climate-controlled wine clo cedar paneling or host guests in the formal dining room with Versace dining set perched under matching Versace chandelier and sconces (Versace pieces not included but negotiable), painted gold ceiling, Calcutta Gold marble fireplace with walnut mantle and bow-front built-in china cabinets with lighting. The kitchen hosts not one but two islands in walnut and quartzite; two farmhouse sinks; three Sub-Zero custom built-in refrigerators/freezers; a six-burner Wolf stove with griddle, double oven and concrete vent hood; three custom built-in dishwashers; rain-drop glass display cabinets; soft-close, dovetail drawers with customizable inserts; a warming drawer; custom pull-out spice racks; a breakfast room; and, nearby access to a butler's pantry with built-in steamer, wine refrigerator, microwave and walk-in pantry with custom shelving and cabinetry hidden behind a leaded glass door. Unwind in the living room with a custom built-in entertainment center that features sliding bookshelves that conceal the television, if desired, display shelving and a wet bar with hammered copper sink and double ogee quartzite countertop. The first floor is home to two bedrooms with a Jack-and-Hill bath with copper sinks and glazed vanity, as well as an oversized laundry room with storage and a powder room that opens onto the 75-ft. back veranda with its summer kitchen and fireplace. The elegance of the first floor continues onto the second where you'll find two additional bedrooms that share a Jack-and-Jill bath with dual vanities, custom soapstone shower and backsplash and travertine floors and countertops. The owner's suite is a luxurious retreat that begins with a double-door entry with Swarovski crystal doorknobs and continues to a kitchenette, Juliet balcony overlooking the living area, fireplace with wood mantle and French doors that open onto an 75-ft. Cumaru hardwood balcony. The en suite bath presents with dual vanities with cut crystal sink and makeup vanity, a clawfoot bathtub on a marble platform beneath an Italian chandelier, oversized marble steam shower with towel warmer and generous walk-in closet with his-and-hers built-in shelving and drawers plus a laundry space and safe room. A dedicated library on this floor offers custom built-in bookshelves and desk with access to the front balcony that overlooks the bay. The finishes throughout were thoughtfully selected including 12-ft. ceilings, black walnut hardwood floors, plantation shutters, a mahogany elevator, whole-home surround sound and generator, irrigation system, directional LED recessed lighting, 11-step crown molding, solid core doors with detailed hardware and transoms, stand-up attic, closed-cell foam insulations and four HVAC units, two of which were replaced in 2019, with a whole home dehumidifier, and a new roof installed in 2019. With a three-car garage and two pull-through spaces, there is plenty of room for a fleet of vehicles or guests. With shades of the South Carolina Lowcountry outside and worldly influences indoors, this remarkable Del-Mar home is not to be missed.