**Introducing 105 Daniels Court in Whispering Hills, Smithsburg, Maryland** Presenting an exceptional opportunity to acquire a split-foyer home, offered by the original owner. This residence is situated on a tranquil cul-de-sac and is conveniently located within walking distance of Smithsburg Elementary, Middle, and High Schools. This home encompasses four bedrooms and two full bathrooms. Upon entry, one is greeted by a spacious foyer that leads into a generous living room. The immaculate kitchen, featuring oak cabinetry and black appliances, seamlessly connects to a large dining area, providing an ideal space for both casual dining and entertaining. French doors expand the living space to a private rear deck measuring 16 by 14 feet, which is well-suited for outdoor relaxation and gatherings. The backyard is enclosed by an 8-foot white vinyl privacy fence and is accented with 5-foot scalloped fencing on the sides, ensuring both privacy and aesthetic appeal. The lower level of the home features a large family room, a fourth bedroom, and a full bathroom, as well as a separate laundry area equipped with a Washer and Dryer. The full walk-out basement provides direct access to the rear yard, enhancing the space's functionality. This property is equipped with a new metal roof and a new HVAC system, further ensuring its modernity and efficiency. Additionally, it benefits from public water and sewer services. This residence represents an outstanding opportunity to secure a well-appointed home in a desirable community.