Extraordinary new construction on Manhasset Bay spanning approximately 6,700 square feet, defined by exceptional craftsmanship and sweeping, unobstructed water views. A dramatic stair tower sets the tone. The main level features a formal dining room, living room with fireplace, and a chef's kitchen with dual islands, connecting to the great room and informal dining area. A walk-in pantry, private office, and mudroom with custom built-ins are complemented by two powder rooms. Upstairs, a gallery leads to a striking primary suite with a private deck overlooking the bay, spa bath, and expansive closet. Three additional en-suite bedrooms, a laundry room, and an entertainment lounge complete the level. An unfinished third floor offers future potential. Outdoor living includes a covered porch and fireplace, Lynx outdoor kitchen with grill, sink, and refrigerator, and a heated, saltwater Gunite pool with spa and gas firepit, all oriented with breathtaking bay views. Unobstructed water views, with permit for dock.