Welcome to 2 Cottage Walk in Gilgo Beach. Scheduled for completion in summer 2026, this newly constructed coastal residence offers a rare opportunity to own an exquisite retreat just one hour from New York City. Set within Gilgo Beach, an intimate enclave of only 55 homes, the property occupies a unique position between the Atlantic Ocean and the Great South Bay-and is the only residence in the community to feature a private bay beach. With the ocean just steps away and direct bay access from the backyard, the setting delivers a level of privacy, natural beauty, and waterfront access that is virtually unmatched on Long Island's South Shore. Thoughtfully designed to deliver the ultimate ocean-to-bay lifestyle, this three-story coastal home is perfectly positioned on a 60x167-foot lot and features four spacious bedrooms and three beautifully appointed bathrooms, with sweeping views of both the Atlantic Ocean and the Great South Bay. The carefully planned layout begins with a lower level that includes a garage and unfinished space brimming with potential. The first floor is dedicated to open-concept living and entertaining, where abundant natural light and water views provide a striking backdrop for both everyday living and gatherings. Anchored by a fireplace and surrounded by decks that create seamless indoor-outdoor flow, this level also includes one bedroom and a full bathroom, offering flexibility for guests or multigenerational living. The second floor is reserved for the remaining three bedrooms and two bathrooms, including a primary suite with a private ensuite bath. Private decks and tranquil views offer peaceful retreats filled with coastal breezes and sunset skies. Built with long-term comfort, efficiency, and durability in mind, the home features radiant heating, central air conditioning, a full-house water filtration system and architectural-grade roof and siding. The property is further enhanced by a brand-new drilled well and an innovative wastewater septic system, offering modern efficiency and peace of mind. Mornings begin on the back deck with coffee as boats glide through the bay toward the inlet, the water reflecting the sky like glass. Just steps away, the Atlantic Ocean invites sunrise walks along the shore, surf sessions at one of New York's premier breaks, or quiet moments collecting beach glass. Afternoons are equally effortless-spent with a book in the sand, watching dolphins or humpback whales offshore, casting for striped bass, or kayaking through calm waterways as herons and ospreys soar overhead. Fresh clams, salt air, and uninterrupted views make the rhythm of life here feel both grounded and restorative. For those who enjoy cycling, the nearby 20-mile Ocean Parkway Coastal Greenway offers one of the most scenic rides on Long Island, weaving along the coast with uninterrupted water views, marshlands, and ocean breezes. As evening falls, the sky shifts to shades of pink and gold, with the New York City skyline shimmering in the distance. Walk to the storied Gilgo Beach Inn for live music and relaxed dining, or attend a performance at the iconic Jones Beach Amphitheater just minutes away. For buyers who act early, there may still be an opportunity to customize select finishes prior to completion. This is coastal living at its most elegant-a soon-to-be-completed luxury residence in one of Long Island's most exclusive oceanfront communities, where every day feels intentional, elevated, and quietly extraordinary. Please note this property falls under the town of babylon land lease currently $4,000 per year.