Location! Location! Nestled in the highly sought-after, unincorporated community of Atlantic Beach, this custom-built, four-level split-level home offers the perfect blend of comfort and coastal living, with the pride of ownership. This home, with its unique property size, has been meticulously cared for with the added ambiance of decorative and imported Granite, Marble, and Stone throughout. Featuring five spacious bedrooms and 3.5 beautifully designed bathrooms, including a private primary suite, this residence provides an unparalleled living experience. The top floor is dedicated to restful retreats, featuring four generously sized bedrooms and a custom-built office for work or creative pursuits. The beautiful family/guest bathroom is designed with relaxation in mind, complete with a whirlpool tub. The main level welcomes you with a spacious foyer that opens into living areas, perfect for both everyday living and entertaining. The additional living space is complete with an entertaining bar and a second fireplace. This level also includes a bedroom and a separate sauna/exercise room with a shower, creating a personal wellness retreat within the home. Sliders open to the fabulous backyard, featuring granite pavers, an in-ground pool, a seasonal enclosed patio, a large polished grey granite table for gatherings, a year-round gas grill, a retractable awning, and a cabana with landscaped grounds for year-round enjoyment. The large, sun-drenched eat-in kitchen offers views of the outdoors through a row of windows. Meanwhile, the formal dining room and oversized living room—complete with slanted high ceilings, decorative beams, a bay window, and a fireplace—overlook the pool, creating an elegant space for relaxation or entertaining. The oversized basement provides ample space for leisure, along with several storage rooms to meet organizational needs. The property is completed by a large, oversized 2-car garage, offering ample storage space and convenience. This incredible home offers a unique opportunity to enjoy both tranquility and entertainment in one of Atlantic Beach’s most desirable neighborhoods, with access to the Atlantic Beach Estates Beach Club. With custom features, a generator, in-ground sprinklers, and seasonal window aluminum rear enclosures, all of which add to a seamless indoor-outdoor living experience. The NYSDOT owns the front attached parcel.