Huge Price Reduction. Motivated Seller. Spectacular Corner Unit with Panoramic Ocean & River Views! Welcome to 265 Minorca Beach Way #801, a rarely available 3 bedroom, 2.5 bath Windsong Model in The Palms, the prestigious Minorca community at the tranquil northern tip of New Smyrna Beach, adjacent to Smyrna Dunes Park. This turn-key, eighth floor corner residence features a beautiful kitchen with gorgeous countertops, stainless appliances, and a cozy breakfast nook, open-concept living filled with natural light from floor-to-ceiling windows, and a wraparound balcony offering breathtaking views of both the Atlantic Ocean and Intracoastal Waterway, providing spectacular sunrises and sunsets from nearly every room. The luxurious owner's retreat includes a private balcony, a spa-like bath, and generous closet space. Additional highlights include in-unit laundry, ample storage, a separate storage cage for beach gear, and assigned covered parking. For added peace of mind, the unit is equipped with hurricane-rated windows and sliding doors, and the community offers 24-hour guard-gated security and on-site management. Minorca's world-class amenities include a resort-style pool, spa, fitness center, clubhouse, tennis courts, BBQ grills, and private beach pavilion. Residents also enjoy access to a 64-slip marina, ideal for boating, dolphin watching, and sunset views—with slips available for purchase. This exceptional home offers the ultimate in coastal luxury living, truly one of a kind! "Check out a virtual tour for this listing on Homes.com: https://www.homes.com/property/265-minorca-beach-way-new-smyrna-beach-fl-unit-801/p1m4p15lwzkr5/?tab=1&dk=q9w27ddmgsp2t "