BRIGANTINE, N.J. - There is something a bit disorienting about standing at the front door of the Simpsons' home. The glass panels of the door allow a spectacular, straight-on view of a handsome boat, bobbing on the water, dead ahead. And that's the idea: The massive home unites with the bay, and suggests, even before one enters, that this is no ordinary seashore cottage.

The drama of the entrance doesn't disappoint.

Inside the home, built by Andy Simpson, a lifetime resident of Brigantine, the initial showstopper is a staircase that seems to float like the Simpsons' boat, docked ahead. And that's just the beginning of the visual feast.

The Spanish-style house with its terra cotta-style roof, Moorish arches, and unexpected walled courtyard with iron lampposts definitely stands out on this 9.8-square-mile island near Atlantic City.

"I like impact," Simpson says. "I think drama should be part of a home."

It surely is in this one. And even the story of its existence offers touches of theater.

In fall 2006, builder Andy Simpson happened to drive past a home with a "For Sale" sign, scrawled rather primitively and held up by bowling balls. Intrigued, he knocked at the door and learned from the owner that the home, built in the 1950s, was indeed for sale.

"I said, 'I'm here now - could I come in?' and as soon as I saw the views, I knew this was the site I wanted. I asked to bring my wife back the same day. We bought it on the spot."

No matter that Simpson already had nearly completed another nearby home, ultra-luxurious and also well situated. No matter that this new purchase would mean selling that home and also the ranch home where they lived. Andy Simpson thinks big.

"I admit I was a bit stunned," says his wife, Linda, who still went along with the plan. "Andy manages somehow to make things work out."

Andy Simpson sold the nearly built house just down the road from his site to a South Jersey entrepreneur, who invited him to decide on finishing touches and some furnishings. And then, Simpson set out to build a dream house of his own.

He is the sort of guy to whom the word unstoppable is often applied. Born and reared in Brigantine, he began in 1978 as a small-business owner, operating a jitney service in Atlantic City. He moved into other businesses before settling on a career as a builder, almost entirely on the familiar turf of Brigantine.

He went from building a 24-unit condominium in 1989 to 40 single-family homes on the island. In the late 1990s, he started building extremely high-end homes. The recession has slowed but not stopped him.

One of Simpson's most spectacular homes, dubbed "Portofino," with 240 feet of water frontage and views of the Atlantic City skyline, is on the market for $9.9 million.

In the house he created for his own family after razing the one that sat on the prized property, the builder incorporated many features he has offered to others, from "smart house" technology to a home theater and amenities to make seashore life more like that of a super-luxury hotel. Smart-house technology can control interior and exterior lighting, heating, air conditioning, and other systems.

An elevator with cut-glass doors that suggest a waterfall is a striking design feature. Ceilings soar to 20 feet. And almost every wall is faux painted, with layers and layers of paint creating dimension.

Colors are bold in some areas - the living room/great room area has a warm tangerine glow - while a daughter's bedroom is all soft lavenders. Travertine tile imported from Turkey stretches across much of the downstairs, and crown moldings abound.

Construction details have been handled assiduously. The floor tile is more than an inch thick, the front stairway is supported by steel beams, and Simpson's choice of radiant heating ensures toasty floors in winter's chill.

Spaces are expansive - the kitchen/breakfast room, with wall-to-wall views of the bay, is large enough for three ovens, two dishwashers, and two refrigerators that seem capable of staving off starvation for years. The granite kitchen counters are double the usual depth.

A mirrored piano-shaped bar near the kitchen and dining room is the entertainment area. The Simpsons' home theater is Andy's favorite area.

"I love sports events even more than movies, and the 8-foot screen is just fabulous for that," he says.

Oversize posters of icons like John Wayne, Marilyn Monroe, Marlon Brando and Tiger Woods decorate the walls, there is luxe seating for eight, and plenty of cushions for kid seating on the floor, along with an all-important popcorn machine.

"We were supposed to be downsizing," Linda says with a smile. "That didn't happen."

Upstairs, past the barrel ceiling in the pool-table area, the master suite attests to that failed goal of downsizing. Acres of textured pale carpeting create a serene retreat, and a master bath has a double glass-enclosed shower, gold-lined, glass-rimmed wash basins, and a raised copper bathtub suggesting a gilded age past.

One of the small luxuries in the suite is a chest with compartments for jewelry, a guarantee that necklaces and bracelets will not become jumbled.

With all its amenities, it is the panoramic views from the Simpson house that are the visual superstars - terraces and decks, a pool with a dolphin motif, the vistas of water and of the blinking lights of Harrah's Marina, Trump Marina and the Borgata.

By day, the blue waters of the bay are the main attraction. By night, as lights go on across the bay, the glitter and glamour of the Queen of Resorts takes over.

"We feel so lucky to be on this island, and to enjoy this home and its serenity," Andy says. "And sitting out here when the sun goes down, we can also share in the excitement across the bay without leaving home. For us, that's a pretty good deal."