Rare ocean view investment opportunity in the hills of San Marcos, this remarkable property offers over 31 acres of mountaintop land with panoramic vistas stretching all the way to the Pacific. Comprising a 28.72-acre parcel and an additional 3-acre lot, both zoned A70 with the desirable “L” animal designator, the site sits at 1,175 feet elevation and delivers 360-degree views with exceptional development potential. With county approval for 4-acre minimum lot splits, the land could accommodate up to seven custom homes, making it an ideal opportunity for developers or investors seeking to build luxury estates, a private gated enclave, or a long-term hold. Located in one of San Marcos’ most sought-after growth corridors, the property is surrounded by upscale estates, boutique agricultural operations, and peaceful rural retreats. More than $1 million has already been invested in infrastructure, including a producing private well with a booster pump, two water meters (1.5” and 5/8”), and two electric meters. Recently paved access roads, three potential entry points, and multiple flat building pads, all positioned to maximize views, add to the property's development readiness. Additional features include seven large storage units, a peacock sanctuary, a spacious chicken coop, and a goat pen, offering a range of agricultural or income-generating uses. The grounds are thoughtfully enhanced with mature irrigated trees, natural rock formations, hand-built rock walls, and shaded picnic areas throughout. A beautifully designed rock garden and a curated collection of rare trees further elevate the natural beauty. The current owner originally envisioned the property as a wedding and event venue, and numerous reception-ready areas remain ideal for that vision. Two RV hookups and dual gated entrances provide further utility and flexibility, whether for temporary stays or construction staging. Despite the serene, private setting, the property is just minutes from the Golden Door Spa, Twin Oaks Golf Course, Deer Springs Feed, and major freeways. The seller is open to seller financing, making this an especially compelling opportunity. Whether your plan is to create a private retreat, event venue, family compound, or high-end development, this San Marcos property offers unmatched views, existing infrastructure, and boundless potential.