104 East Circle Drive Rare opportunity to own one of the last buildable deep-water Intracoastal lots in New Smyrna Beach. This exceptional homesite offers direct Intracoastal frontage with access to the Indian River Lagoon and Atlantic Ocean, making it ideal for boating enthusiasts and luxury waterfront living. Enjoy a premier coastal lifestyle just minutes from world-class beaches, surfing, dining, boutique shopping, and the vibrant Flagler Avenue and Canal Street districts. New Smyrna Beach is known for its relaxed yet refined atmosphere, rich arts scene, and endless outdoor recreation including boating, fishing, paddleboarding, and nature preserves. Build your custom waterfront estate and take advantage of stunning water views, breathtaking sunsets, and the rare combination of deep-water access with proximity to the inlet. A true legacy property offering location, lifestyle, and long-term value in one of Florida's most desirable coastal communities.