The most expensive listing in the La Gorce neighborhood of Miami Beach is on the market for $32 million. Designed by award-winning Miami-based Choeff Levy Fischman, the Tropical Modern residence spans across 13,220 square feet and features 112 feet of water frontage. Completed just last month, the striking residence is located on the star-studded North Bay Road in Miami Beach. At first glance, a three-story glass wall revealing a staircase allows for a peek inside the three-bedroom, four-bathroom carriage house at the home ’s entrance. On the other side of the guest house is the main residence –a two-story structure with a 3,000 square foot rooftop deck facing Biscayne Bay. The main residence boasts open-living floor plan with8bedrooms, 8 full bathrooms,3 powder rooms, a theatre, indoor gym, entertainment room with custom wet bar, and a grand family room. Downstairs, a winding concrete staircase with White Oak steps serves as a focal point. The home’s layout allows for a seamless flow from room to room, plenty of indoor-outdoor entertaining and views of the water from nearly every corner. White Oak floors also continue throughout the space along with stone accents on some interior walls to create a sense of warmth. The home ’s interiors are outfitted with Artefacto furnishings. The luxurious Italian kitchen comes fully equipped with top of the line stainless steel appliances, custom wood cabinetry and marble accents along the backsplash, island, and countertops. Upstairs, the master bedroom suite includes its own private outdoor terrace and garden. A large floor-to-ceiling glass-enclosed shower sits between the bathroom’s private sun deck and a sprawling closet. Additional bedrooms and a living room is known as a pajama lounge is also found upstairs –a common trend in luxury residences designed by Choeff Levy Fischman. The home’s backyard terrace faces Biscayne Bay and hosts a large infinity-edge pool designed by the architecture firm. The pool includes a jacuzzi and features mosaic glass tiles. It sits adjacent to a large outdoor kitchen cabana with a private bedroom, full bathroom, pool bathroom, and two separate dining areas shaded under Ipe wood cantilevers. Technology throughout the residence was not spared. The home features a Savant music system, Lutron lighting and shades, and security cameras.The residence also features two elevators and a three-car garage.