Tesoro Valley comprises 9 luxury villas in Bang Makham, northwestern Koh Samui, ranging from 244-414 sqm with pricing from 15.5-28M THB. The development offers 2-bedroom (244 sqm) and 4-bedroom (414 sqm) configurations, all featuring unobstructed sea views and sunset positions.

Each villa includes private pool, tropical gardens, and 24-hour security within a gated community. The elevated Bang Makham location provides low-density surroundings with preserved greenery, 5 minutes from key island infrastructure while maintaining privacy and exclusivity.

Currently under construction with structured foreign ownership available. Payment plan starts with 300K THB reservation, followed by milestone-based installments (30%/20%/10% sequence). The phased development approach targets long-term value appreciation in one of Samui's most established luxury markets.