The land is actually 80 ac (not 40 ac as shown on MLS), comprising two 40 ac legal parcels, Ocean ; mountain views, horses OK, 7 miles to beaches, surfing ; fishing, 2 hrs. to ski, best weather. Areas of super rich. 15 minutes to Bill Gates' 3 homes in Rancho Santa Fe ; Del Mar, Gates' most recent purchased home in Del Mar is $43M (Goggle Gates house in Del Mar). This land is ideal for a supper rich to build 1 or 2 secluded grand mansions, or subdividing the land. The land is in highly rated Rancho Santa Fe School District and San Dieguito High School District. Has a ongoing pending 40 estate lots San Diego County Tentative Map subdivision application, but owner temporary voluntary suspended it due to health reason. Buyer could reactivate the 40 estate lots Tentative Map subdivision application with the San Diego County (see attached 40 lots drawing). Alternately, build one or two family homes or mansion now, and concurrently lobbing San Marcos City counsel members for annexing into the City, subdividing the 80 ac into a 100 or 200 city lots subdivision (see attached drawing of 132 City lots proposal). Successful annexing the land into San Marcos City for city lots could triple the land value, in comparing to remaining with San Diego County for a 40 estate lots subdivision. Can deliver the land with an San Diego County approved Tentative Map, but at a higher price. The land is located in Elfin Forest area of San Diego County (not in Rancho Santa Fe), Elfin Forest abuts Rancho Santa Fe, Encinitas, Carlsbad and San Marcos (see attached Goggle map). A mile away, newer homes