Sugar Beach Resort Penthouse #23 is a rare HOTEL-ZONED vacation rental opportunity offering worry-free ownership in one of the most coveted locations within the complex. Perfectly positioned on the preferred "Mill Building" side of Sugar Beach Resort, this penthouse residence captures breathtaking, straight-on ocean views the moment you open the front door. One of the most desirable floor plans in the resort, PH23 features the larger lanai opening with half the sidewall length found in many other units, creating a more panoramic and open ocean-view experience with enhanced natural light and less visual obstruction. Extensively remodeled and offered furnished with inventory list, this turnkey beachfront retreat blends modern coastal elegance with exceptional rental and lifestyle appeal. Enjoy year-round sunsets, sweeping Pacific Ocean views, and the soothing sound of the waves from one of Kihei's most sought-after beachfront communities. Sugar Beach Resort is beloved for its miles of sandy beach, central location, and resort amenities including an oceanfront pool and spa, BBQ areas, putting green, and direct beach access. Rarely does a penthouse combine premier location, panoramic views, superior lanai design, and extensive upgrades so seamlessly.