Welcome to 108 N 32nd St, a brand-new 4BR/3BA home perfectly situated in the heart of Mexico Beach--just 1,000 feet from the nearest beach access and steps from local favorites like Mango Marley's, the future grocery store, coffee shops, and Ace Hardware. Built with both comfort and style in mind, this home offers 1,872 square feet of living space and Gulf views from both balconies. The interior features LVP flooring throughout with a kitchen that includes soft-close cabinets with quartz countertops, stainless steel appliances, and a tile backsplash. The open-concept living area is warm and inviting, featuring shiplap walls and wood accents that bring a beachy feel. Off the living room, enjoy a 14-foot-wide covered balcony with Trex decking, the perfect spot for morning coffee or sunset views over the Gulf. Every bathroom in the home features a fully tiled shower, and the primary suite is absolutely amazing --offering a private covered balcony, dual vanities with a tile backsplash, and a large walk-in shower. Outside, the home is designed for low-maintenance enjoyment with a heated gunite pool surrounded by pavers, a fenced yard, and an outdoor shower for rinsing off after the beach. Additional features include ample parking, covered golf cart parking, and plenty of outdoor storage. Whether you're looking for a full-time residence, a vacation getaway, or an investment property, this newly built property checks every box for the ideal Mexico Beach lifestyle-- quality construction and a prime location close to everything that makes this beach town special.