Kabbalah has led Madonna to the Holy Land ... the Material Girl is designing a massive two-story mega-retreat perched atop a soaring Tel Aviv skyscraper.
Sources close to the deal say Madge's nearly 2-year wait is over and she is finalizing the details on a completely customized 12,000 sq. ft. condo towering high above the White City -- all for a cool $20 mil.
If the 360 degree view of the Mediterranean from her rooftop pool isn't vogue enough ... we're told she's outfitting her 2-floor crib with a first-class gym, and a sprawling living room. The crib is prime real estate ... sitting atop a 42-story tower designed by renowned Getty architect Richard Meier.
We reached out to mega-realtor Tomer Friedman who reps the building ... so far no word back.
Mazel tov, Madge!
3:00 PM PT -- Sources close to Madonna tell TMZ it is absolutely false, she is not buying anything in Israel.