Positioned on one of New Smyrna Beach's most coveted stretches of coastline, this extraordinary new construction residence sets an uncompromising new standard for oceanfront luxury. Engineered on 36-foot concrete pilings and built to withstand the full force of Florida's coastal climate, this is a home designed not just for beauty, but for generations. One detail stops every visitor cold: floor-to-ceiling windows spanning the entire length of the home on every level. The Atlantic Ocean is not a view you look toward, it is a presence that fills every room, every corridor, every waking moment. A private elevator serves all three levels, ensuring seamless access throughout the home. The heart of the home lives at the top. The third-floor great room is a seamless union of chef's kitchen, dining, and living space where panoramic Atlantic views pour through soaring windows from every angle. The kitchen is anchored by a massive quartz island and a professional-grade ILVE Italian 8-burner range; hand-assembled in Campodarsego, Italy to the exacting standards of Michelin-starred kitchens worldwide. Custom cabinetry conceals an integrated refrigerator, freezer, and dedicated wine refrigerator. Step through to the expansive third-floor balcony, and the full sweep of the beach unfolds before you. Back inside, a book-matched Dekton stone wall anchors the living room, dramatically framing both a large-format television and fireplace within its sweeping form. Bespoke accent lighting throughout transforms every interior into something cinematic after dark. The second level houses the bedroom suites, including a primary suite opening directly onto its own private balcony overlooking the beach; wake to the surf, step outside to the salt air, and watch the morning light move across the water without leaving your room. The first floor offers a thoughtfully designed two-bedroom guest wing with its own full kitchen and living area; ideal for extended family, visiting guests, or a live-in caretaker, with complete separation from the main residence and its own ground-level patio opening directly to the beach. Just minutes away, Canaveral National Seashore preserves over 57,000 acres of pristine Florida wilderness and one of the longest undeveloped stretches of Atlantic coastline on the East Coast. When town calls, legendary Flagler Avenue delivers independent boutiques, acclaimed farm-to-table dining, art galleries, and the kind of authentic local character that larger resort towns lost long ago. This is not simply a home, it is a complete way of living, where the Atlantic fills every window on every floor and spills onto three levels of outdoor living. Opportunities at this level of quality, craftsmanship, and location are exceedingly rare.