Welcome to 44-66 23rd Street — a rare opportunity to own a fully vacant two-family home in the heart of prime Long Island City. This well-maintained property offers 2,000 square feet of living space, featuring two spacious apartments of 1,000 square feet each. Every floor includes 2–3 bedrooms, a large living room, a formal dining room, a kitchen, a full bathroom, and a walk-in closet, providing comfortable and flexible layouts for both owners and tenants. The full, unfinished basement is exceptionally spacious and clean, currently offering ample storage. With its generous footprint, a new owner has the opportunity to customize and finish the space to suit their needs. The basement includes a washer and dryer, heating system, separate hot water tank, and two exterior entrances — both front and rear — adding convenience and accessibility. Additional highlights include updated electrical service, two electric meters, and two gas meters, making it ideal for rental income potential or end-user flexibility. A staircase from the second floor leads directly to the roof, offering even more possibilities. Whether you're looking to create your dream home, generate strong rental income, or both, this property presents a unique investment opportunity in one of Queens' most sought-after neighborhoods.