Introducing an unparalleled coastal masterpiece where modern elegance meets breathtaking ocean and whitewater vistas that must be seen to be believed. Situated on a prime corner lot with 4322sf of living space, this newly constructed residence seamlessly blends indoor and outdoor living spaces for ultimate Southern California luxury. Almost all of the 84 ocean facing feet of the upper level are framed by Fleetwood doors and windows which truly capture the stunning panoramic ocean views from Palos Verdes and Catalina Island all the way to Malibu. This is by far one of the finest homes built in Manhattan Beach! The gourmet kitchen, equipped with state of the art appliances and white oak cabinetry, flows effortlessly into the spacious living and dining areas, making it perfect for both intimate gatherings and grand entertaining. The primary suite serves as a spa like sanctuary, featuring a steam shower, Venetian plaster walls, two sided fireplace, and a generous walk in closet. Additional four junior suites are masterfully designed, each with en suite bathrooms and ample closet space. The expansive decks provide a serene setting for sunset views over the ocean, while the outdoor living area on the walkstreet offers ultimate relaxation and entertainment. Situated just steps from the beach, this property provides convenient access to upscale dining, boutique shopping, and top rated schools. The corner location of this home allows for the key advantages of capturing up to 2 extra feet of width for the home, much more natural light, and much better views. Additional features include: Meticulous attention to detail and highest quality finishes throughout Two gorgeous wet bars with beverage centers and ice makers A custom 200 bottle conditioned wine showcase Lutron lighting Smart home ready Dolby Atmos Ready in 3 viewing areas Electric heated floors in all full bathrooms European oak floors TWO laundry rooms A luxurious stained oak elevator Extra spacious 3 car garage Infratech heaters 4 stunning fireplaces, including a hand plastered artisanal fluted fireplace Flush door sills for a seamless indoor/outdoor experience 9 separate climate control zones Utility undergrounding district is in process With mesmerizing ocean and whitewater views, elevated design, and a location that captures the best of the South Bay lifestyle, this unbelievable home and view must be experienced in person to be fully appreciated.