This stunning new construction residence offers approximately 8,000± square feet of refined living space and is currently under construction on 1.4 private acres in Water Mill complete with heated pool & tennis. Designed by McDonough & Conroy, R.A., in collaboration with luxury builder Hampton Builders, Inc. and Fineo Development Group, the home features interiors by Leslie Norton Fineo of LNF Designs and landscape design by renowned landscape architect Dean Gomolka. Located at 120 Noyack Path, this transitional masterpiece is slated for completion in Summer 2026. Thoughtfully designed for entertaining, the open-concept kitchen-equipped with Wolf and Sub-Zero appliances-flows seamlessly into a comfortable sitting area with fireplace and direct access to outdoor living spaces. The living room showcases an impressive hearth and fireplace, complemented by a dramatic two-story window wall that fills the interior with natural light. French doors open to expansive patios overlooking a 20' x 45' heated gunite pool, spa, and pool/tennis pavilion, with an adjacent tennis court creating a resort-like setting. The first floor includes a junior primary en-suite bedroom, a formal dining room with butler's pantry, mudroom, and a spacious four-unit laundry room. Upstairs, the grand primary suite features a private terrace, two walk-in closets, and a luxurious spa-like bath with marble floors and radiant heat, deep soaking tub, oversized marble shower, dual vanities, and a private water closet. Three additional en-suite bedrooms and a second laundry room complete the second level. The fully finished lower level offers exceptional amenities, including two additional bedrooms, a full bath and powder room, a central entertainment area, private theater, office, and a large gym with sauna and cold plunge. Ideally located just minutes from the beach, Sag Harbor Village, and Bridgehampton's acclaimed restaurants and shops, and set in the heart of equestrian and wine country, this exceptional Water Mill estate offers a rare opportunity to own a newly built luxury retreat in one of the Hamptons' most sought-after locations.