Virtually Staged. Pre-Construction. To be built. A rare Gulf-front offering on Florida's west coast: two contiguous parcels (1420 and 1440 Gulf Blvd) sold together, forming a unified estate with 160 feet of Gulf of Mexico frontage and 245 feet of depth, nearly a full acre of contiguous beachfront in Belleair Shore, one of the Gulf Coast's most exclusive addresses. Belleair Shore is exclusive by design. The town spans barely a quarter mile of coastline, with a charter permitting only 58 single-family residences in perpetuity. No condominiums, hotels, short-term rentals, or commercial development. This stretch of Gulf feels, and functions, as a private coastline. In a municipality of this scale, two side-by-side parcels represent a generational opportunity, the kind that surfaces only rarely, and sometimes not at all within a decade. The land is offered at $11M (see TB8502617), or build with Windstar Homes, one of Tampa Bay's premier luxury builders. Choose from three fully designed showcase residences conceived specifically for this site, or collaborate with Windstar Homes to create a custom estate. Three options: *EDGEWATER: $19.5M (Home & Land):* A timeless coastal classic in soft-blue clapboard with white trim, Bermuda shutters, and a columned entry. Offering 6,727 SF of conditioned living space (13,718 SF total), the home features 5 bedrooms, 5 full and 3 half baths, a primary suite with morning bar, VIP suite, media room, dual outdoor kitchens, elevator, and an 8-car garage with workshop. *CRESCENDO: $22.5M (Home & Land):* Bold contemporary architecture in warm wood and stone with clean horizontal lines. Offering 11,811 SF of conditioned living space (18,661 SF under roof), the residence features 5 en-suite bedrooms, a pool bath, dramatic wine display, grand loggia, a 2,451-SF third-floor sky deck with gym, and an 8-car garage. *VILLA MODENA: $38.5M (Home & Land):* A 40,202-SF modern palazzo inspired by the Italian coast, showcasing soaring walls of glass and a palm-lined motor court. Featuring 15,535 SF of conditioned living space, the estate offers 7 bedrooms, 7 full and 3 half baths, dual VIP suites, wine cellar, a ground-level wellness retreat with spa and plunge pools, a 16-car garage, and a lazy river winding beneath the residence past the pool and loggia. The 245-foot depth allows the front-to-back composition that defines the finest estates of Palm Beach and Jupiter Island: a gracious motor court on the boulevard, a residence framing the Gulf horizon, and expansive sunset terraces opening directly to the beach. Sugar-white quartz sand, calm shallow waters, and due-west exposure create some of America's most celebrated sunsets, enjoyed nightly from your own shoreline with direct private beach access. Moments from the historic Belleair Country Club, Florida's first golf course, laid out in part by Donald Ross, and minutes from Tampa International and St. Pete-Clearwater International airports, with private aviation access to the Northeast, Caribbean, and Europe. World-class medical institutions, premier independent schools, and Gulf Coast yachting are all within easy reach. Enjoy Florida homestead protections, no state income tax, and the privacy of an incorporated town with fewer than 100 residents. Renderings and floor plans available on request. Opportunities of this scale along Gulf Boulevard are nearly nonexistent. The land is irreplaceable. What you build is up to you.