Brand New 2026 Luxury Detached Two-Family Home offering exceptional craftsmanship, sophisticated finishes, and an impressive spacious layout. Situated on an approximately 40 x 101.92 lot with a 26 x 62 building size, this magnificent residence features a total of 7 bedrooms and 7.5 bathrooms. The front unit offers a duplex layout with an open-concept kitchen, dining and living area, plus a half bath on the first floor. The second floor features 4 bedrooms and 4 full bathrooms, including 3 en-suite bedrooms, with balconies at the front, middle, and rear. The rear unit features a kitchen, living/dining area, 3 bedrooms, 2 full bathrooms, and a rear balcony. Beautifully finished basement with separate entrance, high ceilings, multiple windows, a full bathroom, laundry room, and utility room. Walk-up attic provides additional storage space. Luxurious appointments include custom cabinetry and closets, premium appliances, marble countertops and center islands, hardwood floors, elegant wrought-iron railings, decorative tile roof, impressive entry doors, soaring ceilings, oversized windows, and a graceful staircase. Equipped with central heating and air conditioning, two gas heating systems, two hot-water heaters, private driveway, and detached garage. Conveniently located near Northern Boulevard, LIRR, shopping, supermarkets, restaurants, and transportation. A truly exceptional brand-new two-family residence ideal for luxurious living and investment.