Precast prestressed concrete was used imaginatively to build the first phase of a 960 ft (293 m) floating wave attenuator in Flushing BaYt New York. The precast system proved to be cost effective and efficiently constructable, while also solving the site constraints and environmental issues. The attenuator features three 7 6 ft (4.9 m) wide, 320 ft (97.5 m) long sections comprising 8 ft (2.4 m) wide, 40 ft (7 2.2 m) long precast, prestressed polystyrene-filled concrete box units transversely post-tensioned together. This article provides the conceptual system, bidding process, design criteria and structural design considerations of the project as well as highlights of the manufacture, transportation, and erection of the precast segments.