Perfectly positioned along Ocean City s premier beachfront, 268 E. Atlantic Boulevard offers an exceptional opportunity to acquire a rare 65' 130' oversized beachfront lot in the highly coveted Gardens section. Located on one of the most picturesque stretches of the island, this property provides direct access to Surf Road Beach and an unrivaled setting for a future custom-built luxury residence. With its generous lot size of 8,450 square feet oceanfront orientation, and elevated position, the parcel presents limitless potential for a new coastal estate designed to maximize panoramic ocean and skyline views. The property s location and scale make it ideal for creating a signature home with expansive indoor outdoor living, elevated amenities, and premium architectural design. Existing structures, including a residence and pool, convey in as-is condition and offer immediate utility while planning future development. Whether you envision a contemporary oceanfront retreat or a timeless coastal compound, 268 E. Atlantic Boulevard represents one of the Gardens most sought-after offerings for discerning buyers seeking beachfront land and the freedom to build without compromise.