NEW PRICE. Kuhio Shores at Poipu #108 looks east, across the green lawn to Ho'ai Bay and the Baby Beach coastline, and offers the opportunity to own Oceanfront Kauai real estate. This furnished residence has been upgraded and well-maintained by the sellers and is ready for full-time living or an upscale Poipu Beach vacation rental with beaches and the Shops at Kukui'ula nearby. Kuhio Shores at Poipu is an oceanfront condo complex located in South Kauai's IRS-designated Opportunity Zone WITH short-term rental zoning. Kuhio Shores #108 has no rental history and therefore may qualify for the *original use* exception for an IRS-designated Qualified Opportunity Zone business for buyers looking to reinvest proceeds from the sale of highly appreciated assets. Kuhio Shores at Poipu is a desirable condominium property because of its property management. Recent upgrades paid for by the association include Phase 1 of exterior painting and repairs. FACTS AND FEATURES Interior SF: 732 SF Lanai SF: 122 SF Views: Ocean, Coastline, Sunrise Orientation: East; trade winds for air flow; shade in the afternoon Floor to ceiling windows for natural light Cooling: Split air conditioning in living area and bedroom Kitchen Upgrades: Stainless steel appliances and Quartz kitchen countertop Bathroom Upgrades: Walk-in shower, custom vanity and wood shelving in bathroom Tile flooring throughout Short tank water heater installed in 2023 Amenities: High speed fiber internet provided by Hawaiian Telcom BBQ area Community laundry room on each floor On-site parking for one vehicle