It has just one bedroom, but is being described by estate agents Fulfords as a "luxury" apartment "capable of sleeping four".
The single-storey wooden building is one of five modern beach huts on The Strand in Sheldon, Devon.
It boasts stunning views over the village harbour and, according to the Daily Telegraph, comes equipped with a marble wet room, fitted kitchen, mezzanine bedroom and rear patio.
Other mod cons include underfloor heating, electric windows that close automatically when it rains and wireless internet.
A Fulfords spokesman said: "It's absolutely stunning, you would not believe you were in a beach hut at all."
If the luxurious beach hut achieves its asking price, it will smash the current beach hut record of £170,000.
That was the amount paid earlier this year after the sale of a hut on Mudeford Spit near Christchurch, Dorset resulted in a bidding frenzy. The record prior to that was £126,000.
But with the housing market in many parts of the country in the doldrums, many people will find it strange that people are prepared to pay so much for such tiny wooden structures.
"I'm surprised because in the current climate there is not a lot of money about and the people who have it are not splashing it around," he said.
However, Fulfords said it was confident that the hut would attract interest from buyers due to its "enviable" position and rental potential.
Huts of this kind can be rented out to holidaymakers for up to about £200 a night.