LOCATED ON A LOVELY CUL DE SAC IN A BEAUTIFUL BELLEAIR BEACH NEIGBORHOOD, THIS EXCEPTIONALLY WELL-BUILT, BLOCK CONSTRUCTION ESTATE OFFERS 5063 SQFT OF ELEGANT LIVING AREA, AN OPEN FLOOR PLAN AND 105 FEET OF WIDE WATERFRONTAGE. The grounds of this fabulous home are elevated such that no staircase climbing is required to reach the first living level. A wonderful 20ft high foyer introduces a superb living room with coralstone/shellstone fireplace, built-in entertainment center, 21ft-high ceilings and sweeping views of the waterfront. You'll love the fine shellstone and porcelain flooring and the rich and highly detailed wood finishes throughout. A sumptuous coastal kitchen features delightful waterviews, granite counters, stainless steel appliances, center island, splendid cabinetry, spacious walk-in pantry and passthru to pool deck. Your large casual waterfront dining experience is complemented by a fine formal dining room. 2 sizable first level bedrooms (one opening to the waterfront) enjoy a posh granite/beaded-board Jack-n-Jill bath with separate luxe vanity areas. The inspired owner's suite boasts pleasing waterviews, dedicated sitting area, fine walk-in closet and a spacious covered waterfront balcony with commanding views of the intracoastal waterway. Owners bath is luxurious, with exquisite granite counters, dual vanities, jetted spa tub and walk-in steam shower. Second upper level bedroom suite has its own private waterfront balcony, walk-in closet and a graceful full bath. Huge 3rd upper level bedroom is ideal as a gaming and media entertainment room with 2 separate student study areas and a lavish full bath. Out back, discover a gorgeous elevated shellstone deck with a 61-ft wide covered area overlooking the pool and waterfront – presenting many sitting areas. Dazzling Pebbletec Pool/spa has a shallow water sundeck and provides easy access to a well-appointed full pool bath. Updated seawall and composite dock offers immediate access to the intracoastal waterway. Lushly landscaped, circular pavered driveway, re-inforced safe room, separate workshop/storage area in garage, epoxy garage flooring and so much more. This is a superior luxury home and an outstanding waterfront value for Belleair Beach.