Opportunities to own a property that has been meticulously upgraded with the finest materials and finishes, while offering some of the most breathtaking views in Newport Beach, are rare. This designer-quality home, located "front row" and directly across from Mother&#39's Beach, boasts captivating vistas of the shimmering Newport Harbor, city lights, and the annual Christmas Boat Parade. From the moment you arrive, the home exudes a remarkable level of craftsmanship and sophistication. The inviting raised front patio, perfect for al fresco dining and entertaining, leads to a private entry featuring a custom Dutch door. Inside, the naturally light-filled great room showcases an open-concept design with White Oak wide plank flooring, LED recessed lighting, a custom stone two-sided fireplace, automatic roller shades, and plantation shutters. The fully remodeled kitchen is a chef’s dream, complete with custom cabinetry, quartz countertops, tile backsplash, Thermador appliances, a Sub-Zero refrigerator and freezer, a Blanco kitchen sink, and Perrin &#38' Rowe faucets and dispensers. Adjacent to the kitchen is an elegant dining area with a custom-built bar with a Sub-Zero wine refrigerator and marble slab countertop. The ground-level bathroom has been tastefully upgraded with a custom vanity and countertop, a Hammered metal sink, widespread faucet, and designer wallpaper. Just beyond the kitchen, the private rear entertaining area invites relaxation, featuring a fire element, flagstone, bistro lighting, and expertly installed softscape. The second floor hosts a luxurious primary suite with custom built-in cabinetry, a shiplap accent wall, a remote-controlled ceiling fan, and a primary bathroom equipped with a jetted spa tub, dual sinks in a custom vanity, and a spacious walk-in closet. The secondary bedroom features a California Closet custom-built desk and cabinets, shiplap walls, and a built-in Murphy bed. Additional improvements throughout the property include newly installed dual heating and air conditioning units with Nest thermostats, designer light fixtures, a tankless water heater, Emtek and Restoration Hardware fixtures, Kohler toilets, and a garage complete with custom cabinets, a two-car garage with workbench, and epoxy flooring. Just a short distance from Marina Park, the iconic Newport Peninsula beaches, and the newly revamped Lido Marina Village, this home exemplifies unparalleled quality and offers a unique and extraordinary opportunity.