The British administrative headquarters for Mandatory Palestine, housed in the southern wing of the King David Hotel in Jerusalem, were bombed in a terrorist attack on 22 July 1946, by the militant right-wing Zionist underground organization Irgun during the Jewish insurgency. Ninety-one people of various nationalities were killed, including Arabs, Britons and Jews, and 46 were injured.

The hotel was the site of the central offices of the British Mandatory authorities of Palestine, principally the Secretariat of the Government of Palestine and the Headquarters of the British Armed Forces in Palestine and Transjordan. When planned, the attack had the approval of the Haganah, the principal Jewish paramilitary group in Palestine, though, unbeknownst to the Irgun, this had been cancelled by the time the operation was carried out. The main motive of the bombing was to destroy documents incriminating the Jewish Agency in attacks against the British, which were obtained during Operation Agatha, a series of raids by mandate authorities. It was the deadliest attack directed at the British during the Mandate era (1920–1948).

Disguised as Arab workmen and as hotel waiters, members of the Irgun planted a bomb in the basement of the main building of the hotel, whose southern wing housed the Mandate Secretariat and a few offices of the British military headquarters. The resulting explosion caused the collapse of the western half of the southern wing of the hotel. Some of the deaths and injuries occurred in the road outside the hotel and in adjacent buildings.

Controversy has arisen over the timing and adequacy of any warnings. The Irgun stated subsequently that warnings were delivered by telephone; Thurston Clarke states that the first warning was delivered by a 16-year-old recruit to the hotel switchboard 15 minutes before the explosion. The British Government said after the inquest that no warning had been received by anyone at the Secretariat "in an official position with any power to take action".

The Irgun committed the attack in response to Operation Agatha, known in Israel as "Black Saturday". British troops had searched the Jewish Agency on 29 June and confiscated large quantities of documents directly implicating the Haganah in the Jewish insurgency against Britain. The intelligence information was taken to the King David Hotel, where it was initially kept in the offices of the Secretariat in the southern wing. The Irgun was determined to destroy that wing of the hotel in order to destroy the incriminating documents.

In plan form, the six-story hotel, which was opened in 1932 as the first modern luxury hotel in Jerusalem, had an I-shape, with a long central axis connecting wings to the north and south. Julian's Way, a main road, ran parallel and close to the west side of the hotel. An unsurfaced lane, where the French Consulate was situated and from where access to the service entrance of the hotel was gained, ran from there past the north end of the hotel. Gardens and an olive grove, which had been designated as a park, surrounded the other sides.

In 1946, the Secretariat occupied most of the southern wing of the hotel, with the military headquarters occupying the top floor of the south wing and the top, second and third floors of the middle of the hotel. The military telephone exchange was situated in the basement. An annex housed the military police and a branch of the Criminal Investigation Department of the Palestine Police.

Rooms had first been requisitioned in the hotel in late 1938, on what was supposed to be a temporary basis. Plans had already been made to erect a permanent building for the Secretariat and Army GHQ, but these were cancelled after the Second World War broke out, at which point more than two-thirds of the hotel's rooms were being used for government and army purposes.