One or more photo(s) has been virtually staged. DIRECT GULF-FRONT HOMESITE JUST STEPS FROM SUNSET BEACH. Rare opportunity to acquire one of the few remaining direct Gulf-front residential homesites in Pinellas County. This exceptional 60' x 200' parcel offers expansive open-water Gulf views, spectacular year-round sunsets, and substantial riparian rights. The property is fully permitted and shovel-ready. A building permit for a luxury waterfront residence has already been issued and is active till October 2028, allowing construction to commence immediately. Architectural renderings attached depict the fully permitted residence approved for the site and are provided for illustrative purposes only. Architectural plans, permit rights, and the complete development package are available separately. Tucked away on a dedicated access road just off Gulf Road, the property enjoys a unique combination of privacy, exclusivity, and direct Gulf frontage. The site offers unobstructed western exposure across the Gulf of Mexico and is located just steps from Sunset Beach, one of Tarpon Springs' most iconic waterfront destinations. An additional strategic opportunity exists through the adjacent Gulf-front parcel currently being offered independently for sale via MLS # TB8501527. Together, the properties would create approximately 203 feet of combined Gulf frontage, presenting potential assemblage opportunities. Based on RM zoning of both parcels, the assemblage could potentially be developed into a luxury townhome or condominium project with a maximum 45 ft height. Buyers are responsible for independently verifying all zoning, density, development rights, waterfront regulations, and assemblage potential. A rare opportunity to secure direct Gulf frontage in one of Pinellas County's most unique waterfront locations while avoiding the years of design, engineering, and permitting work typically required for waterfront development. Survey, permit information, development package, architectural plans, and additional property materials available upon request.