Build Your Dream on One of New Smyrna Beach's Premier Waterfront Homesites. A rare opportunity to acquire an extraordinary waterfront estate lot in one of New Smyrna Beach's most coveted locations. The existing residence has been demolished, leaving a blank canvas ready for your vision. This entire parcel is available now for $3,900,000. The seller is currently in the process of subdividing the property into two individual waterfront homesites, each approximately 75 feet wide, with completion anticipated in under 30 days. Once the split is finalized, each lot will be available for separate purchase at $1,975,000, giving buyers the flexibility to acquire the full parcel today or close on a single homesite once the subdivision is complete. Surveys with legal descriptions for both are available. For boating enthusiasts, this offering is truly exceptional. The property features a private deep-water dock with direct, bridge-free access to the Intracoastal Waterway, Ponce Inlet, and the Atlantic Ocean — the dock will remain with the east lot upon subdivision. From spontaneous sunset cruises to offshore fishing adventures, every day begins at your own private dock. Surrounded by tranquil water views and spectacular sunsets, this property offers the rare opportunity to create a legacy waterfront residence or two" tailored to your lifestyle, with ample room for luxury indoor and outdoor living. Beyond your backyard lies everything that has made New Smyrna Beach one of Florida's most sought-after coastal destinations; internationally recognized for its surf culture, natural beauty, vibrant arts community, boutique shopping, and award-winning local dining. It's a lifestyle that is both relaxed and refined. Opportunities to purchase a newly created waterfront estate of this caliber, in one of Florida's premier boating communities, are exceptionally rare. Whether you're securing the entire parcel today or planning to purchase the east lot with its private dock, or the west lot, once available, this is your chance to create something truly extraordinary on the water.