Just steps from the sand in one of Newport Beachs most coveted locations, this impeccably upgraded coastal residence offers refined design, panoramic rooftop views, and effortless seaside living across three thoughtfully designed levels connected by an elevator. This home features 3 ensuite bedrooms plus a versatile office/optional fourth bedroom and 5 bathrooms, complemented by soaring 9-foot ceilings, rich oak flooring, and custom finish carpentry. Expansive sliding doors fill the home with natural light and create seamless indooroutdoor flow, ideal for relaxed daily living or sophisticated entertaining. Two marble-clad fireplaces anchor the living spaces, adding warmth and architectural elegance. The entertainers kitchen is both functional and striking, featuring Sub-Zero refrigeration, a 48 Wolf range, double oven with steamer, built-in Wolf espresso machine, integrated wine refrigerator, custom cabinetry, and natural honed stone and Calacatta Borghini marble countertops with a statement mosaic marble backsplash. The upper level serves as a true indooroutdoor retreat, opening to dual rooftop decks with sweeping views of the Pacific Ocean, Catalina Island, city lights, Fashion Island, and Saddleback Mountain. A covered entertaining area with built-in buffet, sink, and enclosed wine refrigerator, plus a private spa, provides an ideal setting for sunset relaxation or comfortably entertaining a large party in luxury. Additionally, the third level includes a bonus/flex room, perfect for a media room, gym, game room, or private lounge, offering extra versatility separate from