Seller welcomes all reasonable offers and values constructive negotiations. Positioned directly across from the Gulf with permanent, unobstructed emerald water views, this newly built coastal retreat delivers the kind of location and flexibility buyers rarely find along Panama City Beach. Completed in 2023 and offered fully furnished turnkey, this 7 bedroom, 8 bathroom residence spans over 4,200 square feet and comfortably accommodates up to 22 guests in beds, making it exceptionally well suited for both luxury coastal living and high performing vacation rental potential. Expansive Gulf-facing balconies create the perfect setting for sunrise coffee, afternoon sea breezes, and unforgettable sunset views. Private deeded beach access places the sugar white sands just steps away, while the absence of an HOA allows owners the freedom and flexibility today's buyers are actively searching for. This property already carries over $100,000 in future rental bookings on the calendar, offering immediate income potential from day one. Supporting rental history, forward bookings, and appraisal documentation are available upon request. Investors will appreciate the strong income positioning, with projected annual short term rental performance approaching $350,000 based on nearby comparable data and market trends. Buyers are encouraged to independently verify all projections and rental performance. Whether positioned as a luxury second home, income producing asset, or legacy beach property, this home checks the boxes serious buyers continue to wait for: Unobstructed Gulf views. Newer construction. No HOA. Deeded beach access. Strong rental capability. Ideally located just minutes from Pier Park, shopping, dining, entertainment, and local excursions, with golf cart friendly access adding to the laid back coastal lifestyle appeal. Opportunities like this rarely come to market with this combination of size, location, views, and proven income trajectory already in place.