This exquisite, like new, custom-built 4,534 SF waterfront estate along the Pend Oreille is a showcase of modern luxury and architectural design, where no expense has been spared. Perfectly placed on an ever so gentle slope for ease of water access, the residence is built above the 100-year flood plain and certified with LOMR, (no flood insurance required).From the moment you step through the striking 5-foot-wide mahogany entry door, you are welcomed into a world of soaring ceilings, open-concept living, and walls of glass framing the breathtaking mountain and water views. The Great Room, anchored by a dramatic bonfire-style fireplace, flows seamlessly into the expansive dining area and outdoor living spaces through custom Panorama patio doors. At the heart of the home, the chef's kitchen is a masterpiece featuring professional-grade appliances, multiple prep stations, a generous pantry, A pass-through window opens directly to the expansive patio, creating an effortless connection for indoor-outdoor entertaining. The main-level Primary Suite offers private patio access, spa-inspired finishes, and is prepped for a future hot tub. A sophisticated den/office allows for refined remote work, while a full bathroom with a deep soaking tub and a spacious laundry suite complete the main floor. Upstairs, a large Family/Recreation Room is joined by three oversized bedrooms and a beautifully appointed bathroom with a separate shower and water closet. A heated/insulated oversized garage, with generator back up system, and abundant guest and RV parking ensure comfort and convenience year-round. Outdoors, the luxury continues with two private beach areas, an expansive patio, a manicured lawn, and a large dock with a diving board and slide, creating a four-season waterfront playground. Ideally situated, this private retreat is just a short drive or boat ride to Pend Oreille Lake and the vibrant city of Sandpoint, Schweitzer Mountain Resort for world-class skiing, championship golf, abundant public recreation lands, and the Sandpoint Airport for effortless travel access. This rare estate represents the pinnacle of North Idaho waterfront living where modern elegance, recreation, and natural beauty converge. SEE LIST OF FULL FEATURES IN DOCS.