Nestled just steps from the sand in Sunset Beach, this brand-new modern masterpiece captures sweeping panoramic ocean and white-water views from multiple levels. Rolling waves, pristine beaches, and fiery Pacific sunsets create the ultimate Southern California backdrop. Totaling approximately 2,545 square feet, the property features a spacious 2,100 sq. ft. main home plus a fully independent, attached 445 sq. ft. 1-bedroom, 1-bath ADU with separate entry and kitchen. Offering 4 bedrooms and 3.5 bathrooms overall, it delivers outstanding versatility for multi-generational living, guests, or income-generating rental use in this prime beach community. Inside, the contemporary design features hardwood floors, custom wall treatments, expansive windows, and abundant natural light. The complete chef's kitchen impresses with quartzite counters, custom cabinetry, built in refrigerator and a 6-burner professional gas stove. A striking custom fireplace with built-in TV and surround sound anchors the expansive indoor-outdoor family room, which opens directly to stunning ocean views. A custom wood-wrapped elevator provides seamless access across all levels. The highlight is the impressive third-story deck - complete with built-in speakers, BBQ, firepit, and fridge - offering commanding ocean and sunset views that are perfect for effortless entertaining or relaxing in the coastal breeze. The spa-like primary suite is a standout, featuring direct ocean views, custom closets, a luxurious floating tub, and bench seating. Additional luxuries include a fully finished garage with extensive cabinetry for superior organization and storage. This rare new-construction opportunity masterfully blends modern sophistication, privacy, and direct beach proximity in vibrant yet laid-back Sunset Beach - where world-class surfing, immediate beach access, and charming local restaurants are right outside your door.