Rare opportunity in The Oaks of Beaufort! This is the last available vacant lot in one of Beaufort's most desirable communities, offering a unique opportunity to build your own coastal home in an established and beautifully maintained neighborhood. Ideally located just a short distance from historic downtown Beaufort, the renowned Beaufort waterfront, and beautiful Taylor's Creek, this homesite places you close to everything that makes coastal living here so special. For boating and fishing enthusiasts, the location is hard to beat. Public boat ramps, water-access points, and marinas are conveniently located nearby, making it easy to launch the boat and spend the day fishing, cruising Taylor's Creek, or exploring the surrounding Crystal Coast waterways. Beaufort provides direct access to an incredible boating playground, with destinations such as the Rachel Carson Reserve, Shackleford Banks, and Cape Lookout within reach by water. When you're ready to come off the water, enjoy the charm of downtown Beaufort and Front Street, with waterfront dining, locally owned restaurants, boutiques, shops, entertainment, and plenty of places to relax and enjoy the coastal atmosphere. Beaufort also offers multiple public launching areas and marina facilities for boaters. The property offers access to city water and sewer, along with an existing irrigation system. Buyers are encouraged to verify utility connections, requirements, associated fees, and system functionality during their due diligence. The Oaks of Beaufort also offers full landscaping services and convenient boat/RV storage, allowing you to spend less time maintaining your property and more time enjoying the coastal lifestyle. Whether you envision a primary residence, second home, or coastal retreat, 108 Macgregor Dr offers an exceptional opportunity to build in a sought-after Beaufort community where vacant homesites are increasingly difficult to find. Own the last available lot in The Oaks of Beaufort and build your place at the Crystal Coast-where boating, dining, waterfront fun, and historic Beaufort are just minutes away.