The most exquisite new construction on the market today awaits the discerning buyer in Amagansett's prestigious Bell Estate area. From the moment you drive up through its gated entrance, this magnificent home, constructed by esteemed builder Charles Bordsen, delivers on its promise of luxurious living. Enter through custom mahogany doors to the sun-drenched foyer with 21-foot ceiling. The main level boasts three well-sized living/family areas each with its own fireplace and glass doors which open to a large bluestone patio. There are also two screened porches. The sun-filled gourmet kitchen features Wolf stove and ovens, two Bosch dishwashers, Sub-Zero refrigerator and freezer, plus additional refrigerator drawers. Boasting 11,000+/- square feet of living space on three levels, the home features eight en-suite bedrooms each with its own elegantly designed marble bath. A junior master on the first floor enjoys its own private porch and marble floors with radiant heat in the bath. The sprawling master suite on the second level features a large deck with winter water views, a gas fireplace, oversized walk-in closet, and a masterfully crafted bath with book-matched Carrara marble slabs, freestanding soak tub, and oversized shower with body sprays. A large, finished bonus space over the attached two-car garage offers additional office or studio space on the second level. The 2500+ square foot lower level is an entertainer's dream, with 10-foot ceilings, movie theater, cedar sauna and steam room, 200+ bottle wine room, and a large open space which can be configured for recreation and home gym. Two of the home's eight en-suite bedrooms with light-filled window wells complete the lower level. The beautiful bluestone terrace is perfect for year-round enjoyment, boasting a large outdoor kitchen and wood-burning fireplace. Steps lead to a chic 20 x 40 Gunite pool with infinity edge, stadium steps and two corner seats in the deep end. The pool house offers kitchenette with beverage center, half bath, changing room and outdoor cedar shower. Located in the exclusive Bell Estate area of Amagansett with access to private beach and dock, this newly built estate is moments from ocean beaches and village shopping and restaurants. The perfect package for those seeking the best in luxury living.