26 Upper Water Street, (formerly 26 Abbey Way), Newry, Co Down, BT34 1DJ

This is a three-storey building on the west side of Upper Water Street in Newry. It was likely constructed between 1820 and 1839 and was formerly known as 26 Abbey Way. The building sits within the Carneyhough townland and is located within a conservation area.

The building has a pitched roof covered with natural slates laid in diminishing courses; the roofline aligns with the adjoining property to the right. Modern plastic rainwater goods are present. The facade is finished with painted lined render. A modern shopfront occupies the ground floor, featuring a glazed timber door and a large picture window, with a painted fascia. The upper floors each contain two window openings, those on the first floor featuring modern, top-hung 1/1 windows. The second-floor windows consist of exposed box sliding sash windows with horns, also 1/1 in design. All windows have painted granite cills. The rear elevation is largely obscured by a cement render return, incorporating modern windows and doors. A shared alleyway, accessible through a door on the right side of number 24, is located to the rear.

The building appears on an Ordnance Survey map of 1835 and was valued at £26 in 1838. A valuation from 1863 describes the building as having three and a half storeys. A shop was added around 1906. Although significantly altered, the building demonstrates some historic characteristics.