This offering presents a prime 1.61-acre commercial lot located at the northeast corner of N. Twin Oaks Valley Road and Windy Way in San Marcos, California. The property is a vacant, unimproved lot with flexible Commercial (C) zoning, allowing for a variety of uses including office, medical, retail, car wash, and daycare. It benefits from excellent visibility and access via public streets, and is surrounded by diverse adjacent uses: Twin Oaks Golf Course to the north, commercial properties to the south, residential neighborhoods to the east, and light industrial to the west. Utilities include water service from Vallecitos Water District and electric from SDG&E, with sewer service anticipated by the end of 2029 through an active improvement project.