New Smyrna Beach, on the south side of Ponce Inlet, is the most consistent surf break in Florida, if not the entire East Coast. When the whole world is flat, you can usually find a wave here. Furthermore, people flock to fill the miles of beach between the entrance and the Inlet — enough space that driving on the sand is not only necessary, it's encouraged. The water isn't any less clogged. While there's space to spread out, there's usually a surfer at every hole. NSB is best on NE to ENE swells with incoming tide; however, it works on most anything and can actually boost the size a bit. It may be one-foot along the beach, but right next to the Inlet it may be three times the size. At lower tides on bigger swells, waves often break on the far outside sandbar, called Shark Shallows.
Source: Ponce Inlet (New Smyrna) Surf Guide