Just completed and perfectly positioned across the street from the ocean in the heart of New Smyrna Beach, this exceptional new construction oceanview luxury duplex offers the ultimate blend of investment potential and upscale coastal living with coveted short-term rental zoning and projected gross annual revenue exceeding $160,000. Whether you're seeking a high-performing income property, multigenerational retreat, or luxurious private residence, this custom-designed 4BR/4.5BA masterpiece delivers unmatched versatility with two fully equipped living units connected by a single interior doorway that can easily function together or independently. Built to the highest standards with concrete foundations, reinforced block construction on both floors, hurricane impact windows and sliders, and a commercial-grade TPO roof with gutters and downspouts, the property combines durability with sophisticated coastal design. Located just steps from the beach walkover and directly across from the Atlantic Ocean, you'll also enjoy incredible walkability to Publix, Walgreens, five restaurants, bars with live music, and endless conveniences, while being less than a mile from iconic Flagler Avenue and just over the bridge from the charm of historic Canal Street with its farmers markets, art festivals, shopping, dining, and entertainment. The west residence features a beautifully appointed 2BR/2BA single-level layout with private laundry, living area, covered patio, outdoor shower, courtyard, and dedicated parking, while the east residence is an extraordinary two-story 2BR/2.5BA luxury home with attached garage, covered patio with outdoor showerm, three expansive balconies, indoor and outdoor kitchens, and dramatic panoramic ocean views. The main living level showcases a stunning designer kitchen with massive waterfall-edge quartz island, custom solid wood cabinetry, premium finishes, and seamless flow into the oceanview living room opening to a covered screened balcony complete with electronic screens and hurricane shutters. Additional outdoor living spaces include a west-facing covered terrace ideal for sunset dining with Blaze gas grill, wet bar, electronic screen, hurricane shutter, plus an adjacent open-air terrace with retractable awning and screen-all accented by sleek glass railings preserving unobstructed views. The primary suite is a true sanctuary featuring an enormous walk-in closet, spa-inspired bath with dual vanities and frameless glass shower, plus full-size laundry for ultimate convenience. Offered fully furnished with professionally curated designer finishes and furnishings throughout, this is an incredibly rare opportunity to own a flexible luxury coastal property equally suited for personal enjoyment, hosting extended family, or maximizing rental income in one of Florida's most desirable beachside destinations. ALL INFORMATION IS ASSUMED ACCURATE BUT NOT GUARANTEED. ALL MEASUREMENTS ARE APPROXIMATE. BUYERS AND THEIR AGENTS SHALL VERIFY ANY INFORMATION DEEMED IMPORTANT TO THEM.