Exceptional opportunity to acquire a high-visibility, mixed-use masonry building located in the vibrant South Astoria retail corridor. Situated at 30-76 Steinway St, this versatile property features a total of 4,500 square feet across two levels plus a full 10-foot ceiling height basement. Each floor offers a spacious 2,250 square feet, providing an ideal footprint for retail, office, or residential conversion. The property is situated within a C4-2A (R6A) zoning district, offering significant upside through expansion or redevelopment. Current approved plans allow for the conversion of the second floor into two independent 3-bedroom, 2-bathroom residential units (1,125 sq. ft. each). Completion of this conversion and the issuance of a new Certificate of Occupancy may offer significant tax stabilization benefits. Located in a high-traffic destination with elite neighbors including Starbucks, Walgreens, Banana Republic Factory Store, and Planet Fitness. Accessibility is unmatched, being within walking distance to the Steinway St and 30th Ave stations, serving the E, F, N, W, and R subway lines. With a projected CAP rate exceeding 7% and additional air rights for vertical expansion (approx. 6,777 BSF total), this is a strategic asset for owner-users and savvy investors alike.