The Barclay–Vesey Building (also known as 100 Barclay, the Verizon Building, and formerly the New York Telephone Company Building) is an office and residential building at 140 West Street in Lower Manhattan, New York City. The 32-story building was designed in the Art Deco style by Ralph Walker of Voorhees, Gmelin and Walker, and was Walker's first major commission as well as one of the first Art Deco skyscrapers. It occupies the entire block bounded by West Street to the west, Barclay Street to the north, Vesey Street to the south, and Washington Street to the east, abutting the World Trade Center.

The building was constructed from 1923 to 1927 and was the longtime corporate headquarters of New York Telephone and its successor Verizon Communications. The building, being adjacent to the original World Trade Center to the south and 7 World Trade Center to the east, experienced major damage in the September 11 attacks following the collapse of the World Trade Center. Restoration of the building and damaged communications infrastructure after the attacks took three years and cost $1.4 billion. In 2016, part of the building was converted into 100 Barclay, a residential condominium development.

The Barclay–Vesey Building's architects intended for the structure to have an imposing form, with vertical piers designed as buttresses; setbacks at upper floors; and a program of elaborate ornamentation on the exterior and interior. The Barclay–Vesey Building's design has been widely praised by architectural critics, both for its design scheme and for its symbolism. The building's exterior and first-floor interior were declared city landmarks by the New York City Landmarks Preservation Commission in 1991, and the building was added to the National Register of Historic Places in 2009.

The Barclay–Vesey Building is on the border of Lower Manhattan's Financial District and Tribeca neighborhoods. It occupies an entire city block bounded by West Street to the west, Vesey Street and the World Trade Center to the south, Washington Street to the east, and Barclay Street to the north. Adjacent buildings include 7 World Trade Center to the east and One World Trade Center to the south. The block is parallelogram-shaped, measuring about 210 feet (64 m) along West and Washington Streets and 250 feet (76 m) along Vesey and Barclay Streets. The total area of the block is 52,000 square feet (4,800 m²).

Prior to the 19th century, the Barclay–Vesey Building's site was located off the shore of the North River (now Hudson River). The shore from Vesey Street north to King Street was infilled during the mid-19th century, and docks were constructed west of West Street. A wholesale market called the Washington Market was established on the future Barclay–Vesey Building block in 1812 or 1813. To support the market and the nearby food businesses, about 35 three- to five-story brick structures were erected on the block. In addition, there was a lighthouse on the site. When the building was erected, the site was still on the shoreline of the Hudson River. In the 1970s, Battery Park City was built on filled land along the shore, severing the building from the waterfront.

The Barclay–Vesey Building, later known as the Verizon Building, was designed by Ralph Thomas Walker in the Art Deco style. It measures 498 feet (152 m) tall and contains 32 stories, with mezzanines above the ground, 17th, and 31st stories. The Art Deco style was not yet established when the building was erected, and contemporary publications described the building as being "Modernistic" or "Modern Perpendicular". Consequently, some architectural critics describe the Barclay–Vesey Building as being the first Art Deco skyscraper. It was also the first major structure that Walker designed for McKenzie, Voorhees & Gmelin, and, as such, was aesthetically distinguished from the firm's previous commissions. The building was constructed by general contractor Marc Eidlitz & Son, with several consulting engineers assisting in the project.

Walker intended the building to be "as modern as the telephone activity it houses". His design took several elements from Eliel Saarinen's proposal for Chicago's Tribune Tower, as well as from Walker's own entry in the design competition for the Tribune Tower. Such elements included the Barclay–Vesey Building's setbacks; its vertical piers; and its pyramidal roof, which had been a defining feature of Walker's Tribune Tower proposal. The Barclay–Vesey Building's architecture has been compared to San Antonio's Milam Building, the largest pre-stressed concrete and brick office building and the first to have an integrated designed-in air conditioning system. Walker subsequently designed other Art Deco buildings in the New York City area, such as the New Jersey Bell Headquarters Building (1929), 60 Hudson Street (1930), 101 Willoughby Street and 1 Wall Street (1931), and 32 Avenue of the Americas (1932), as well as telephone buildings in Upstate New York.

The massing of the Barclay–Vesey Building includes numerous setbacks. Though setbacks in New York City skyscrapers were mandated by the 1916 Zoning Resolution to allow light and air to reach the streets below, they later became a defining feature of the Art Deco style. The lowest ten floors of the building occupy the entire area of the city block. Above the 10th floor, there are setbacks on the north and south elevations of the facade. Narrow and deep light courts, to the west and east, create an H-shaped floor plan from the 11th to the 17th floors. There are smaller setbacks at each corner on the 13th floor. The building rises as a 108-by-116-foot (33 by 35 m) tower above the 17th floor, though smaller wings flank the northern and southern elevations on the 18th and 19th floors. The rectangular tower is aligned with buildings on Broadway to the east, so it is parallel to Barclay and Vesey Streets.