| Pearl Tower | |
| Location: | Costa del Este, Panama City, Panama |
| Status: | Complete |
| Start Date: | 2007 |
| Completion Date: | 2012 |
| Building Type: | Residential |
| Roof: | 242m (794feet) |
| Floor Count: | 70 |
| Elevator Count: | 5 |
| Architect: | Musa Asvat Arquitectos |
| Main Contractor: | Habitats Realty |
| Developer: | Grupo Consorcio General |
Pearl Tower or Pearl at the Sea is a 70-floor 242 meter (794 foot) skyscraper in Panama City, Panamá. Construction was first planned in 2007. The building was completed in 2012.