Under contract-accepting backup offers. Welcome to 223 Howard Drive in the highly desirable Belleair Beach. This quiet waterfront neighborhood provides privacy, exclusivity, and is just minutes to white sandy beaches, shopping, and dining. Truly a rare opportunity to own a fully rebuilt, luxury home with modern upgrades and exquisite finishes. This 3 Bedroom, 4 Bath, 2 Car Garage Home offers open concept living with amazing water views and direct bay access. Step outside to a backyard oasis featuring a brand new resort-like sparking pool (2023) with oversized sun shelves, a spa, 1,800 sq ft of turf (2025), 1700 sq ft of gorgeous travertine decking, a custom fire pit, an outdoor shower, and a 100ft of new TruLine seawall (2023). This dream-like backyard has 9 ft water depths at seawall, sweeping views, and is perfect for either entertaining or relaxing in your own private retreat. Inside you will find a Chef's Kitchen with a large granite island, Wolf dual-fuel gas range, Miele Dishwasher, Dacor Refrigerator/Freezer, a Wine Fridge, Bar, and custom cabinetry. Every aspect of this 2,473 sq ft home has been meticulously and thoughtfully upgraded over the years including the framing, wiring, plumbing, insulation, impact windows, and even the tabby shell stucco creating the perfect coastal-vibe for waterfront living. A few more recent highlights include new Roof (2025) new sod in front yard (2025), HVAC (2022). Be prepared to fall in love with this stunning residence. Schedule your private showing today!