TWO WATERFRONTS. ONE EXTRAORDINARY ESTATE. There are Gulf-front homes. There are waterfront homes. This is one of the very few that gives you both. Welcome to 34 Gulf Boulevard, an exceptionally rare Gulf-front residence offering the best of both Florida waterfront lifestyles: direct access to the sands of the Gulf of Mexico AND private boating access on the Intracoastal Waterway. Designed by renowned Matta Architecture, this gated Modern Key West-inspired estate offers panoramic Gulf and Intracoastal views, exceptional construction and over 9,551 total SF with 5,825 SF under air. Built with full exterior concrete block and steel-reinforced foundation construction, elevated FEMA-compliant living, premium Low-Emissivity impact windows and doors, HardiePlank siding, high-efficiency LG HVAC, natural gas, tankless water heating, CAT6 wiring (cameras, WIFI and sound) smart-home infrastructure and a whole-house 22KW generator. The oversized garage accommodates up to 6 vehicles and is pre-wired for 2 EV charging stations. Inside, engineered wide-plank hardwood flooring extends throughout the living areas. The open-concept Great Room features LED cove lighting, an 80-inch Modern Flames fireplace, walls of glass and expansive waterfront terraces. The chef’s kitchen showcases Bertazzoni, Fisher & Paykel and Thermador appliances, Cachoeiro White marble countertops, dual islands, a 48-inch 6-burner gas range with griddle and an entertainment bar with wine refrigeration, beverage center and ice maker. The home offers 5 ensuite bedrooms, private office, flex spaces, laundry rooms on both living levels and a 3-stop elevator. The top-floor Master-Suite captures spectacular Gulf views with retracting glass doors opening to a full-width private terrace, sitting room, morning bar, dual closets and spa-inspired bath with Bianca Dolomite counters, soaking tub and impressive dual shower. Post purchase enhancements further elevate the property, including all-new motorized window treatments, landscaping, premium turf, extensive drainage improvements, water softener/reverse-osmosis system, new washers and dryers, garage wall storage system, plus refreshed drywall and paint in the foyer. Outdoor living has been transformed with an extended pool patio, PebbleSheen saltwater pool and spa, covered lanai has been upgraded and a NEW outdoor kitchen featuring gas grill, ice maker, multiple refrigerators and upgraded cabinetry with quartzite countertops. And then there is what truly separates 34 Gulf: THE WATER. Step from your home & step DIRECTLY onto beautiful Indian Rocks Beach for an unforgettable sunset, while your boat waits at your own private dock with a 20,000-lb lift. Most waterfront homes require a choice between beach and boating. Here, you have both. Zoned to allow short-term rentals if desired, 34 Gulf Boulevard represents an extraordinary opportunity to own a coastal estate that is remarkably difficult to replicate. ***PLEASE MAKE SURE YOU CLICK THE VIRTUAL TOUR LINK AND THE ZILLOW 3D WALK THROUGH***