Welcome to 123 44th, a newly constructed coastal masterpiece located just steps from the sand on one of the Peninsula’s most desirable streets in Upper West Newport. Sold fully furnished and offering an active short-term lodging permit currently generating over $300,000 annually with near year-round occupancy and five-star reviews, this property presents a rare opportunity to own a turnkey luxury residence and high-performing investment property in one. Spanning approximately 2,812 square feet across three levels with elevator access, the home offers 6 bedrooms and 5 full bathrooms, including a self-contained ADU guest suite complete with kitchenette, full bath, and private alley entrance. Designed with exceptional craftsmanship throughout, the residence features steel-beam construction, 9-foot tongue-and-groove ceilings with exposed beams, wide-plank white oak flooring, custom oak cabinetry with black hardware, automated blinds, and whole-home reverse osmosis water filtration. A custom blue Dutch door welcomes you into the south-facing great room where a whitewashed stone fireplace anchors the space and an automated four-panel glass wall opens completely to the front patio. Designed for true indoor-outdoor living, the patio features a natural gas fire pit, rain shower, integrated heater lamps, and flush-mounted speakers. The gourmet kitchen is outfitted with a 48-inch Sub-Zero refrigerator, 48-inch Wolf gas range with griddle, dual Wolf wall ovens, farmhouse sink, oversized island, and designer lighting. The primary suite opens to a private deck and includes a spa-inspired bathroom with soaking tub, rain shower, dual vanities, dedicated makeup station, and pebble-stone tile finishes. Additional highlights include a full laundry room with dual stacked washer and dryer sets, an oversized side-by-side two-car garage with epoxy flooring and Tesla charger, four natural gas fireplaces, solar panels, and integrated smart home, audio, and security systems. The rooftop deck delivers a true resort experience with covered lounge space, outdoor fireplace and TV, Lynx natural gas grill, custom stone countertops, six-person jacuzzi, panoramic ocean and Catalina views, fitness area, Plunge cold plunge, and a rooftop steam shower with automated skylight. South-facing and sun-drenched, this exceptional home sits just houses from the sand, river jetties, and Newport’s best surf breaks.