The home is ideal for those who enjoy the excitement of the marina plus all the Old World charm of the North End along with many of the other great attractions that makes Boston such a special place to live.

That old saying about “location, location, location” being so important makes Unit 301 at 50 Fleet St. so appealing for those considering buying a new home. Not only is the location of the building impressive, but the placement of the home and the garage within the dwelling also receives rave reviews.

50 Fleet St. is a fairly new eight-unit boutique building, constructed in 2006, located in the dynamic Waterfront District. The home is ideal for those who enjoy the excitement of the marina plus all the Old World charm of the North End along with many of the other great attractions that make Boston such a special place to live.

The cosmopolitan infusion explodes in and around the nearby neighborhoods. The Waterfront is seasoned with succulent seafood shanties, while Italian fare flavor the air in the North End restaurants and bakeries.

The Rose Kennedy Greenway and the Harborwalk and some of the other interesting landmarks such as Faneuil Hall Marketplace, City Hall, Haymarket Square, New England Aquarium, Boston Garden and the Museum of Science, as well as the MBTA transit system, is within easy walking distance.

Within the building is a magnificent 1,855-square-foot home with luxurious amenities and fine finishes that homeowners have come to expect and appreciate. This sleek, sophisticated treasure boasts three large bedrooms, two-and-a-half bathrooms, gleaming hardwood floors, high contoured ceilings, a balcony with harbor views and the best parking space.

Residence 301 underscores an added bonus, as well – it’s a corner unit – providing more windows for extra sights and plenty of natural light, thanks to its southeast exposure.

Jeffrey Goldman of Coldwell Banker Residential Brokerage has listed this exquisite home for $2,799,000 – less than the recent sale price for a non-corner unit of the same size in the same building.

This third-floor home opens to a pleasing hallway – where you will find a custom-built closet with plenty of shelves and hanging rods for outerwear and accessories and a powder room – leading to a much sought-after expansive open living area occupying one side of the unit.

The living room features a large gas fireplace with plenty of room above for a sizable wall-mounted TV. The floor-to-ceiling windows provide two angles to savor the views of the Boston Harbor and Commercial Street.

The dining room has two sets of floor-to-ceiling corner windows showing off Atlantic Avenue and Lewis Wharf. A beautiful chandelier hangs above the area designed for a large table and chairs.

The kitchen is perfectly placed – tucked into a nook between the living and dining rooms across from the sliding glass door leading to the private balcony with fabulous vistas that include historic Sargent’s Wharf – facilitating the ease and flow of entertaining.

The gourmet kitchen is waiting to help you create exciting appetizers, wholesome meals and mouth-watering desserts with all fresh foods you can pick up from the nearby Haymarket Square.

The world of cooking is enhanced with the Thermador gas cooktop and wall oven, wall microwave and Sub-Zero refrigerator with a bottom drawer freezer. The large food prep area hosts the sink and Bosch dishwasher and has an extended breakfast bar with seating for three. The maple cabinets, which are plentiful, pop with the striking black granite counters and stainless steel appliances.

The placement of the room just off the dining area – separated by a handy pocket door – offers the flexibility that many homeowners desire. This space, for example, can be used as a quiet sitting area, an office or as a third bedroom.

The opposite side of the unit features two generous bedroom suites and an enclosed full-sized washer and dryer.

The spacious corner master bedroom enjoys a large walk-in closet with plenty of custom-fitted shelves, drawers and racks to fit a sizable wardrobe and more delightful views of the neighborhood.

The en suite bath is bathed in marble – on the floor, the surround of the extra-large soaking tub (with hand-held sprays), the double vanity and in the large walk-in shower.

The second bedroom is about the same size as the master bedroom hosting a double-wide closet and a large picture window. The bathroom underscores a ceramic-tiled combination tub-shower with marble on the flooring and vanity top.

The home also claims to have the best parking space. Not only is the stall – with an automatic door opener, heating, electricity and shelving in a gate-controlled area – out of the elements, it is also a straight drive into the private space – no need to maneuver around corners or other vehicles.

Considering the location of and the luxury within this professionally managed home, the $751-a-month HOA fee is a bargain.