Exceptional opportunity to acquire approximately 5.40 acres consisting of two contiguous parcels in Corning, California. Strategically located with excellent access to Interstate 5, Highway 99W, and West Side Highway, this property offers outstanding visibility and accessibility for commercial or investment opportunities. The offering includes two parcels totaling ±235,224 square feet with mixed CITY and EA-B:871 zoning, providing flexibility for a variety of potential uses (buyer to verify all permitted uses with the City of Corning and Tehama County). Located along a growing commercial corridor with convenient regional access, this is an excellent opportunity for developers, investors, or owner-users seeking a well-positioned commercial land holding.