Positioned on one of the most desirable waterfront lots in Gulf Harbors and offering arguably the best Gulf views in the community, this elevated luxury coastal retreat is also one of the best-priced waterfront opportunities available. Combining breathtaking panoramic water views with exceptional value and peace of mind, the residence sits approximately 14 feet above sea level and is designed for both beauty and storm protection. Meticulously maintained and extensively updated, the home features a new roof (January 2025), new HVAC system (2022), hot water heater (2018), and a 10,000-pound electric boat lift (2018), creating the ideal setup for boating enthusiasts and waterfront living. Durable Hardie board siding, beautifully remodeled bathrooms, and expansive outdoor living spaces elevate the home's coastal elegance. Multiple covered and open-air balconies, screened porches, and waterfront decks provide endless opportunities to entertain or simply relax while enjoying spectacular sunsets over the Gulf. The second level showcases an expansive great room with soaring 17-foot vaulted ceilings, a wood-burning fireplace, and walls of windows that maximize the incredible water views. The gourmet kitchen features rich wood cabinetry, granite countertops, and seamless flow into the breakfast area and shared balcony for effortless indoor-outdoor living. Three bedrooms offer direct patio deck access, including two with private balconies. A flexible fourth bedroom or bonus room connects via a charming walkway to a private third-floor balcony, adding architectural character and versatility. Step outside to the expansive backyard waterfront deck where dolphins, manatees, and unforgettable Gulf sunsets become part of everyday life. Located in the amenity-rich Gulf Harbors community featuring a private boat ramp, floating dock, clubhouse, tennis courts, pool, spa, and access to the exclusive Gulf Harbors Private Beach Club. Just minutes from waterfront dining, shopping, entertainment, and Gulf Coast attractions, this move-in-ready waterfront residence delivers luxury coastal living, exceptional views, and outstanding value rarely found in today's market.