Welcome to this rare, BRAND-NEW luxury two-family home in the heart of Little Neck! The main unit features soaring ceilings, 4 bedrooms, and 3.5 bathrooms, including 2 spacious primary suites with large closets. The second unit offers 3 bedrooms and 2 full bathrooms. The property also includes a fully finished basement with 9-foot ceilings, a full bathroom, and two separate entrances, providing excellent flexibility for additional living or recreational space. A detached garage and a long private driveway offer ample parking for multiple vehicles. Situated on a 40' × 115' lot with a 26' × 61' building size, this exceptional home is built with premium construction materials and showcases high-end finishes throughout. Additional features include gas service, elegant glazed roof tiles, central air conditioning, a finished attic, a security camera system, soaring ceilings, and abundant natural light. Conveniently located near the LIRR, Q12 bus, P.S. 94, M.S. 67, JMart Supermarket, restaurants, shopping, and everything.