Spectacular Panoramic Ocean Views with over 140ft of Beach Frontage, and over an acre. The Main Level features an open floor plan that flows seamlessly from living room with dual sided fireplace to dining room, great room, and large chef's epicurean kitchen with six burner stove, double ovens, subzero, two sinks, all with a 180 degree views of the Atlantic Ocean. Also included on this level is a jr. primary suite and three additional bedrooms and baths. Sliding glass doors open to an Oceanside Deck surrounding a heated pool and spa, and private walkway to a jetty protected ocean beach. The Second Level features the luxurious Primary Suite that encompasses a spacious Den/Work at Home Office and beautiful primary bedroom with lavish bathroom, all of this framed by waterside decks with magnificent ocean views. The Lower Level includes one bedroom, laundry room, full and half bathrooms, exercise room, den/game room, two separate garages, and access to the beach. Bathrooms renovated 2021. This prime location is less than two hours from NYC, minutes to the restaurants and shops in the revitalized Village of Westhampton Beach, Gabreski airport, the jitney, and train.