Luxury. Legacy. Location. The Mermaid Oceanfront House is a once-in-a-generation offering, set on a rare double oceanfront lot with *100 feet* of direct Atlantic frontage. Cherished by only two owners since it was built, this estate also permits *daily rentals*—an exceptionally rare privilege for a private oceanfront home. Whether envisioned as a legacy estate, an exclusive family retreat, or a luxury vacation rental with income potential, opportunities of this caliber are rarely available. Built on pilon construction, this classic seaside ranch embodies the charm of Old Florida with a relaxed Key West-inspired architecture, featuring sea foam colored lap siding, a welcoming covered entry, and a casual island aesthetic. Offered fully furnished, the home features three spacious bedrooms, each with breathtaking ocean views, and three beautifully appointed bathrooms, creating an ideal setting for family, guests, or vacation renters. Enter through the circular paver driveway and step into an expansive great room where floor-to-ceiling walls of glass frame the Atlantic and flood the living and dining areas with natural light. A striking whitewashed wood ceiling adds warmth, texture, and authentic coastal character, creating a seamless connection between the indoors and the ocean beyond. The light-filled kitchen beautifully captures the essence of coastal living, offering tranquil ocean views right from the kitchen sink. Soft seafoam-green cabinetry, accented with charming turtle-inspired hardware, sets a relaxed yet refined coastal tone. An impressive 11-foot center island, complemented by beach-inspired pendant lighting, anchors the space and provides generous room for gathering, entertaining and everyday living. Thoughtfully designed for both beauty and function, this inviting kitchen brings the coastal lifestyle into every detail. The thoughtfully designed floor plan embraces effortless indoor-outdoor living, where sea breezes, endless horizons, and the soothing sound of the surf become part of everyday life. Wake to spectacular sunrises from every bedroom, entertain just steps from the sand, or unwind while taking in panoramic ocean views that define this remarkable coastal retreat. The 100-foot oceanfront parcel is one of the property’s most extraordinary features. Double oceanfront lots are exceptionally scarce, offering unmatched privacy, expanded outdoor living, and exceptional flexibility for future expansion or redevelopment. Combined with the rare ability to permit daily rentals, this property stands in a class of its own appealing to those seeking both an extraordinary oceanfront lifestyle and a premier investment opportunity. Beyond this extraordinary estate lies the timeless charm of New Smyrna Beach, consistently recognized as one of Florida’s most desirable coastal destinations. From its vibrant downtown filled with award-winning restaurants, art galleries, boutique shopping, and year-round festivals to its miles of pristine beaches and laid-back coastal lifestyle, New Smyrna Beach offers an unmatched blend of sophistication and authenticity. Whether enjoying world-class surfing, boating, fishing, or simply embracing the relaxed rhythm of life by the sea, this remarkable community is as captivating as the home itself.