Virtually Staged. Pre-Construction. To be built. A rare opportunity to own one of the few remaining direct oceanfront homesites in exclusive Bethune Beach. This exceptionally large property with over 17,500 square feet building area -nearly three times the size of a typical area lot-with direct access to the no-drive beach, no short-term rentals, and a more private residential setting. Unlike most vacant oceanfront properties, the difficult work has already been completed. DEP and Volusia County approvals are in place, the building permit has been issued, and the property is shovel-ready for construction. The entitlement and permitting process alone took more than two years to complete. Approved plans feature an approximately 6,000-total-square-foot luxury oceanfront residence with 4 bedrooms, 4.5 baths, a loft, two separate garages, a private pool, multiple balconies and porches, and expansive indoor/outdoor living spaces designed to capture the ocean views. The home is currently in the selection phase, giving a buyer the opportunity to personalize finishes and details or revise the plans to suit their individual needs. Designed by award-winning IBK Construction, Inc. and Gary Hancock, the home takes full advantage of the site's favorable elevation, allowing for a more natural driveway and entry while avoiding the steep approaches common to many elevated beachfront homes. Purchase the fully entitled lot and bring your own builder, or work with IBK Construction to complete the approved custom home. Direct oceanfront. Rock revetment. No-drive beach. Shovel-ready. A truly rare opportunity to create a new luxury residence in one of New Smyrna Beach's most desirable beachfront communities.