Premier canal front lot overlooking the picturesque Lewes harbor and downtown. Experience the best of in-town Lewes living while being able to walk to all the shops, restaurants, beach, etc. and have your boat(s) at your back door. Improved by two new piers serving 3 deeded boat slips. 2 of the slips have electric boat lifts (20,000 lbs & 7,500 lbs) that were just installed in 2023. New bulkheading (installed behind original bulkhead) and new electric service were installed in 2025. Rare opportunity to own a fee-simple (non-leasehold) lot on Lewes Beach. Desirable Marine Commercial zoning provides the potential for a large residential unit above a commercial space/use (think of potential tax breaks, 1031 exchange and/or bonus depreciation opportunities). No setbacks required and 90% lot coverage permitted by MC zoning. The 42' height limit (11.5 feet higher than standard residential) provides opportunity for a rooftop deck with incredible views of the harbor, town and bay.