Rare mixed-use investment opportunity in the heart of downtown New Smyrna Beach. Built in 2019, this fully finished commercial building sits on a double lot - unusual for a Tabby-style property in this corridor - offering 4,104 SF under air and 5,817 SF total, just steps from Canal Street and directly across from the weekly farmers market. The ground floor is a professionally finished commercial space currently built out with nine separate offices and a lobby, designed with the flexibility to be divided into two separate units for added income potential. Upstairs, a residential-grade 2-bedroom, 2-bathroom living space delivers a fully equipped kitchen, spacious living area, private balcony, and a private rooftop deck - ideal for a long-term lease or owner/occupant use. An attached 2-car garage at the rear of the building offers convenient alley access. Located in one of Volusia County's most walkable downtown corridors near shops, restaurants, and the marina district, this property offers exceptional flexibility for an owner/user, a professional or medical practice, or an income-focused investor seeking a downtown New Smyrna Beach commercial real estate asset with strong long-term upside.