This modern classical residence is well situated at an elevated position of 36.5 feet in the Belleair Bluffs area overlooking the intracoastal waterway with partial Gulf views. Through the grand entrance of this new construction estate, you are presented with a stunning double staircase designed with a distinctive black wrought iron railing which leads into the expansive living room with floor to ceiling windows. Every glass door and large window sets the tone for picture-perfect views of the spectacular sunsets. Exquisite white pearl marble flooring throughout with hardwood floors in the bedrooms. Some of the features include professional grade appliances (Wolf, Sub Zero, Bosch). two luxurious linear fireplaces, a recessed LED lighting system, an elevator, full laundry facilities on both floors, fully outfitted closet systems, a large three-car garage, varied ceiling heights from 11’ to 23’, beautiful natural stone elements, temperature-controlled wine coolers, a game room, formal living and dining rooms, outdoor marble terrace, infinity pool/spa, tiled fire bowls, The luxurious master suite features a linear fireplace and his and hers walk-in closets. There is over 100 feet of water frontage with various boat-dock options available. Simply put, this is an unforgettable estate where lot size, location, water frontage, and high elevation make it the best in waterfront living and a “must see” for the most discriminating buyer.