Stunning New Construction in Westhampton with Rare 2 Story 4 Seasons Guest house on 1.5 Waterfront Acres. A newly constructed masterpiece by esteemed CMT Builders, this 1.5-acre waterfront estate on the Westhampton Beach Village fringe, sets a new benchmark for modern Hamptons living. Positioned along the peaceful waters of Tanners Neck Creek with distant views of Moriches Bay, the property offers an exceptional combination of privacy, luxury, and resort-style ease-with direct Bay access ideal for kayaking, paddleboarding, or simply unwinding by the water. Spanning three levels, the main residence features six ensuite bedrooms and 8.5 bathrooms, each finished to the highest standard. Rift white oak flooring, 8-foot solid core doors, a sleek 6-foot linear gas fireplace, and full smart home integration speak to the home's refined design and modern livability. The chef's kitchen is a showpiece: a 10-foot custom rift white oak island, Carrara marble countertops, and top-of-the-line appliances including a Wolf 48-inch, 8-burner range, Sub-Zero fridge/freezer, Cove dishwasher, and Sub-Zero wine cooler. What truly sets this property apart from other new construction offerings in the Hamptons is the exceptional two-story, all-season guesthouse - a rare luxury in its own right. Designed for year-round comfort, it features its own dedicated heating, cooling, and septic systems, two full bathrooms, private guest quarters, and serves as an ideal retreat for poolside guests or extended stays. Whether used as a private guest house, wellness studio, or entertaining space, it offers an unparalleled level of versatility, comfort, and separation for additional guests. The grounds are professionally landscaped and designed for leisure, with a resort-style heated pool, multiple lounge areas, and lush greenery creating a secluded outdoor retreat. A fully finished lower level-with four egress windows-offers generous natural light and flexible space for a gym, media room, and has additional guest quarters. Located just minutes from world-class beaches and the boutiques, restaurants, and cultural offerings of Westhampton Beach, this home delivers the best of coastal living with every modern convenience. Now on the market-an extraordinary opportunity to own a rare waterfront compound designed for effortless summer living.