The Equitable Building is an office skyscraper located at 120 Broadway between Pine and Cedar streets in the Financial District of Lower Manhattan in New York City. The skyscraper was designed by Ernest R. Graham in the neoclassical style, with Peirce Anderson as the architect-in-charge. It is 555 feet (169 m) tall, with 38 stories and 1.2 million square feet (110,000 m²) of floor space. The building's articulation consists of three horizontal sections similar to the components of a column, namely a base, shaft, and capital.

The Equitable Building replaced the Equitable Life Building, the previous headquarters of the Equitable Life Insurance Company, which burned down in 1912. Work on the Equitable Building started in 1913 and was completed in 1915. Upon opening, it was the largest office building in the world by floor area. The Equitable Building hosted a variety of tenants and, by the 1920s, was the most valuable building in New York City. The Equitable Life Insurance Company, the building's namesake, occupied a small portion of the building until it moved out during 1960. The owner as of 2022^[update], Silverstein Properties, purchased the Equitable Building in 1980 and has renovated it multiple times.

Upon its completion, the Equitable Building was controversial because of its lack of setbacks, which in turn does not allow sunlight to reach the surrounding ground. This contributed to the adoption of the first modern building and zoning restrictions on vertical structures in Manhattan, the 1916 Zoning Resolution. The building was designated a National Historic Landmark in 1978 and was designated a city landmark by the New York City Landmarks Preservation Commission in 1996. It is also a contributing property to the Wall Street Historic District, a NRHP district created in 2007.

The building occupies the entire block bounded by Broadway to the west, Cedar Street to the north, Nassau Street to the east, and Pine Street to the south. The dimensions of the block are irregular. The building has a frontage of approximately 167 feet (51 m) on Broadway, 312 feet (95 m) on Cedar Street, 152 feet (46 m) on Nassau Street, and 304 feet (93 m) on Pine Street. The plot is shaped like a trapezoid, with the Nassau Street and Broadway frontages being almost parallel. The plot covers about 48,000–49,000 square feet (4,500–4,600 m²); according to the New York City Department of City Planning, the building has a lot area of 49,614 square feet (4,609.3 m²). The building is assigned its own ZIP Code, 10271; it was one of 41 buildings in Manhattan that had their own ZIP Codes as of 2019^[update].

There are numerous buildings and structures immediately adjacent to the Equitable Building. Zuccotti Park is located to the northwest, while 140 Broadway is to the north and 28 Liberty Street is to the northeast. Federal Hall National Memorial is to the southeast and 14 Wall Street and the American Surety Building are to the south. Across Broadway to the west and southwest are the Trinity and United States Realty Buildings.

The Equitable Building, an early skyscraper, was designed by Ernest R. Graham of D. H. Burnham & Company (later Graham, Anderson, Probst & White), with Peirce Anderson as the architect-in-charge. In contrast to the contemporary Metropolitan Life Insurance Company Tower, Singer Building, and Woolworth Building, the Equitable Building was designed as a bulky mass, rather than a "slender, romantic tower". This was affected by the fact that the other three buildings were corporate symbols from renowned architects, while the Equitable Building was a speculative development whose designer had little experience in New York City. The ultimate design was distinct from corporate structures such as the Met Life Tower or restrained office buildings such as the Flatiron Building, and raised substantial controversy upon its completion.

The articulation consists of three horizontal sections similar to the components of a column, namely a base, shaft, and capital. The exterior is inspired from Greek and Roman architecture. In total, it is 555 feet (169 m) tall when the penthouse's center tower is included; a separate measurement of 545 feet (166 m) is given when measured to the top of the other penthouses, and the height excluding any of the penthouses is 525 feet (160 m).

Although the Equitable Building is 40 stories tall with 555 feet (169 m), this includes two stories in the building's penthouses as well as two "interior stories" that are not visible from the facade. The interior stories are located at the 3rd and 34th floors, and there are three basement levels. The exterior of the building thus consists of 36 stories with a total height of 525 feet (160 m). Originally, the structure was proposed as a 42-story skyscraper, but this was reduced to 36 effective stories to maximize elevator safety and speed, given the assumption that 50,000 people visited the building each day and that there were 48 elevators that could each serve 1,200 people an hour.