Wake up to breathtaking panoramic ocean and bay views from this exceptional Horizon Hill home in the heart of Yachats. Currently operating as a successful owner-occupied bed-and-breakfast, the lower-level guest quarters function as an established Airbnb, offering an outstanding opportunity for passive income, multigenerational living, or private guest accommodations. The property is being sold partially furnished and can be purchased as a turnkey bed-and-breakfast, complete with existing reservations through November for those who wish to continue the business. This beautifully designed 4-bedroom, 3.5-bath home features main-level living, soaring tongue-and-groove beamed ceilings, walls of windows that capture the stunning coastal scenery, and a striking natural stone fireplace. The spacious primary suite is a private retreat featuring a heated bathroom floor, soaking tub, walk-in shower, and oversized walk-in closet. Enter through the inviting sunroom, complete with an infrared sauna, which connects the home to the attached two-car garage with workshop space. Step outside to the new Trex deck, perfectly positioned to take in unforgettable west-facing sunsets. A walk-in pantry, beautifully landscaped grounds, and a fenced backyard add everyday comfort and convenience. The exterior was freshly painted in 2025. A private trailhead on the property provides easy access to town, the 804 Trail, the beach, the river, and Amanda's Trail, allowing you to experience the very best of Yachats right from your backyard. Located just minutes from Yachats' charming shops, restaurants, beaches, and art galleries, this rare coastal property offers the perfect blend of luxury, flexibility, and investment potential. Whether you're searching for your dream home, a vacation retreat, or an income-producing property, this is a truly exceptional opportunity.