Rare opportunity to own a legal two-family brick home in the heart of Forest Hills, currently configured and enjoyed as a spacious single-family residence. This well-maintained home offers three levels of living space with an open layout and hardwood floors throughout. The main level features a bright living room, formal dining room, bedroom, powder room, and an eat-in kitchen with direct access to the private backyard. The second floor offers three generously sized bedrooms and one full bathroom. The finished walkout basement includes a recreation/gym room, full bathroom, laundry area, and ample storage, providing flexible living space. Additional features include gas heating, multiple split-system heating and cooling units, an attached one-car garage, private driveway, front and rear patios, and a spacious backyard ideal for outdoor entertaining. Conveniently located near the M and R subway lines, local and express bus service, the Long Island Expressway, and the Grand Central Parkway for an easy commute to Manhattan and Long Island. Close to Austin Street, Rego Center, Costco, Trader Joe's, shopping, restaurants, parks, and schools. A rare opportunity offering exceptional versatility in one of Queens' most desirable neighborhoods. building size 18X36 low taxes!