Located in the heart of downtown Ocean City at 301 Atlantic Ave, Units 103 and 104 in the Polynesian Building offer a rare chance to own oceanfront commercial space directly on the iconic Ocean City Boardwalk. These two adjacent units are being sold together and may not be separated, providing a flexible footprint ideal for a retail store, boutique, gift shop, or souvenir business. Positioned in a high-traffic area with year-round foot traffic, the property is surrounded by hotels, attractions, and restaurants, ensuring excellent visibility and pedestrian flow. Food service is not permitted, but the units are ready for a custom retail build-out with utilities in place. The sale includes 2 parking spaces. Whether leased for rental income or operated as a high-earning retail store, this is a prime opportunity in one of the East Coast’s most vibrant resort towns.