Welcome to one of Lido Key's finest waterfront residences, where impeccable craftsmanship, sophisticated design, and an uncompromising renovation have created a home unlike anything else on the market. Perfectly positioned along the coveted canal on prestigious N. Polk Drive, this extraordinary estate has been completely rebuilt and remodeled from the studs up, delivering the quality, finishes, and attention to detail discerning buyers expect in today's luxury market. Designed for both elegant entertaining and effortless everyday living, the thoughtfully crafted floor plan features 3 spacious en-suite bedrooms, each with custom designer closets, including a spectacular primary suite occupying its own private wing of the home. The luxurious primary retreat also enjoys direct access to a private screened lanai, creating the perfect sanctuary to enjoy peaceful waterfront mornings and evening sunsets. Additional living spaces include two dedicated offices, a media room, formal dining room, and an inviting family room centered around a stunning Dimplex fireplace showcased by a custom faux-stone feature wall. The heart of the home is the completely reimagined chef's kitchen, where modern elegance meets exceptional functionality. Custom cabinetry is complemented by quartz countertops throughout, a striking oversized custom waterfall edged island features a Kohler ceramic farmhouse sink with designer gold fixtures, premium Bosch induction cooktop, oven and microwave, stainless designer range hood with specialty lighting, dual Zephyr beverage refrigerators, and high-end finishes that rival luxury designer expectations. Every detail throughout the residence has been carefully curated, from the custom designer closet systems and motorized blinds and plantation shutters from Shutters of Elegance to the refined architectural finishes that elevate every room. Step outside to your own private waterfront oasis. Completed in 2022, the spectacular resort-style saltwater pool features both a heater and chiller and is surrounded by expansive travertine pavers, creating the ultimate outdoor entertaining space. The waterfront improvements are equally impressive, including a brand-new seawall (2025) with approximately 121 feet of waterfrontage and 70 linear feet, new pilings with integrated solar lighting, and professionally designed Arbor Landscaping completed in 2025-2026, creating breathtaking curb appeal worthy of a California coastal estate. Set on one of Lido Key's most prestigious waterfront streets, this exceptional property offers direct canal access while being just moments from the world-renowned white sands of Lido Beach, St. Armands Circle's upscale boutiques and restaurants, downtown Sarasota, and the city's celebrated arts and cultural attractions. This is more than a luxury home, it's a complete architectural transformation where every finish, every material, and every design element has been executed to the highest standard. Homes renovated to this caliber are exceptionally rare. This is the definition of modern waterfront luxury on Lido Key.