An exceptional coastal development opportunity awaits along S. Atlantic Avenue in New Smyrna Beach. This prime 0.67 acre parcel is situated within the citys Short Term Rental Zone, offering flexibility and high investment potential. Just blocks from vibrant Flagler Avenue, this property provides the perfect setting for luxury beach homes or income producing vacation residences. The site is fully subdividable into four individual buildable lots, each offering generous dimensions and proximity to the ocean. With its unbeatable location, walkability to shops, dining, and the beach, and the rare option to build multiple residences, this offering presents a unique chance to create an exclusive enclave in one of Floridas most desirable coastal communities. Whether youre a developer, investor, or visionary builder, this property delivers the perfect balance of location, flexibility, and long term value.