"It's different up here." So says the official slogan of The Residences at Two Liberty. Can you argue with that? Step off the elevator into any of the residential floors, 40th to 57th, and try to say you can.

Up here at the latest in a line of Philadelphia condo conversions, things really are different. Office buildings have been converted before, but none with the presence and prestige of a trophy tower like Two Liberty Place. Residential towers have been built, even recently -- St James, Murano, Symphony House, Residences at the Ritz-Carlton -- and more are on their way, but none go as high in the sky as Two Liberty Place.

PLEASE NOTE: this is not a paid advertisement; seriously. This is just looking at reality, or the view from reality.

The Boca Raton based Falcone Group bought Two Liberty Place two years ago after ACE Insurance had already vacated its space and Cigna was downsizing, leaving a massive vacancy in the tower. No panic here. According to Suzette Parmley's March 3 Inquirer story, all the developers needed to see to convert to residential was . . . well, what they saw: the views.

As a result, the top 18 floors of Two Liberty Place are now being primed for a move-in date of early 08. Designed by Agoos-Lovera, much of the interior is already finished, and a number of models are open for viewing. Asking prices? Lower floors start at $800K, while the 7200+ sq ft penthouse will fetch around $15M.

When looking up at Two Liberty Place, you might notice a two-floor darkened band in the middle of tower. These are the mechanical floors, which also serve as a natural buffer between the office floors and the residential units. The highest lower floor, the 37th -- the one directly below the mechanical floors -- will feature a public restaurant that too will be the highest in the city. It also hosts a (totally private) recreation facility that includes fitness center with an infinity pool and a pet spa.

The units themselves have all the high end names you'd expect: Miele, Sub-Zero, Mohawk. The windows are enormous, and cable is included. (Hey!)

But really, Two Liberty is all about the views. Click below (or the graphic above) to launch a gallery that includes the building itself, the model units, and of course, those views.

Visit The Residences at Two Liberty's web site HERE.