New Smyrna Beach is a city in Volusia County, Florida, United States, located on the central east coast of the state, with the Atlantic Ocean to the east. The downtown section of the city is located on the west side of the Indian River and the Indian River Lagoon system. The Coronado Beach Bridge crosses the Intracoastal Waterway just south of Ponce de Leon Inlet, connecting the mainland with the beach on the coastal barrier island. Its population is 30,142 in 2020 by the United States Census Bureau.

Volusia County is located in the east-central part of the U.S. state of Florida between the St. Johns River and the Atlantic Ocean. As of the 2020 census, the county was home to 553,543 people, an increase of 11.9% from the 2010 census. It was founded on December 29, 1854, from part of Orange County, and was named for the community of Volusia, located in northwestern Volusia County. Its first county seat was Enterprise. Since 1887, its county seat has been DeLand.