Rare opportunity to acquire a fully operational heavy civil construction company along with its commercial building and two NRCC-zoned parcels in Salem, MA. The offering includes a 4,784 sq ft commercial building featuring 50-foot-deep bays, five bay doors, and 12-foot ceiling height, situated on a 19,378 sqft main parcel plus an additional 4,996 sq ft lot—ideal for equipment storage, vehicle parking, and future expansion. The sale includes K&B Excavating, a division of Brennan Construction, Inc., a respected heavy civil site-work contractor with over 40 years of continuous operation specializing in excavation, demolition, utility installation, roadwork, building pad preparation, and snow and ice management for public and private sector clients. Known for safe work practices, high-quality project delivery, and consistent schedule and cost efficiency, this turnkey package delivers real estate, business, equipment, and long-standing client relationships in one comprehensive acquisition.