Smith Tower is a skyscraper in the Pioneer Square neighborhood of Seattle, Washington, United States. Completed in 1914, the 38-story, 462 ft (141 m) tower was among the tallest skyscrapers outside New York City at the time of its completion. It was the tallest building west of the Mississippi River until the completion of the Kansas City Power & Light Building in 1931. It remained the tallest building on the U.S. West Coast for nearly half a century, until the Space Needle overtook it in 1962.

The tower is named after its builder, the firearm and typewriter magnate Lyman Cornelius Smith (unrelated to Horace Smith of Smith & Wesson), but its construction was largely overseen by his son Burns Lyman Smith after his father's 1910 death and would remain under the ownership of the Smith family into the 1940s. It was originally known as the L.C. Smith Building until the Smith Tower became its official name in 1929. It was designated as a Seattle landmark in 1984.

In the wake of the Klondike Gold Rush, Eastern financial interest in Seattle was at an all-time high. Prominent local attorney James Clise, who represented numerous capitalists in New York and Boston. was responsible for many of the land transactions that saw numerous new office buildings built in the city. Among his largest clients at the turn of the century was Syracuse, New York millionaire industrialist Lyman Cornelius Smith and his brother Wilbert Lewis Smith who, through Clise, purchased and developed numerous buildings in Seattle's Pioneer Square district. L.C. was soon the city's biggest taxpayer and the largest individual owner of Seattle real estate in the country. Among those properties was the odd-shaped lot at the Northeast corner of Yesler Way and Second Avenue, then known as the Wirth Corner (or Bailey Corner) which L.C. purchased in May 1899 from William E. Bailey (Builder of the nearby Broderick Building), who had built a 1-story brick building on the lot following the Great Seattle Fire with intentions of building something more substantial before the Panic of 1893 struck. Smith, who saw great potential in the site, made no immediate plans to build, but would visit Seattle to inspect the property.

During a trip to Seattle in 1909, Smith began planning a 14-story building for the Bailey Corner. After consulting with Clise about what kind of building Seattle's economy would bear, his son, Burns Lyman Smith, convinced him to build instead a much taller skyscraper to steal the crown from rival city Tacoma's National Realty Building as the tallest west of the Mississippi River. Smith chose the Syracuse architectural firm of Gaggin and Gaggin to design his tower and in February 1910, Edwin H. Gaggin arrived in Seattle with blueprints in hand and an official announcement for a 26-story building that would be the highest west of the Mississippi. With construction proposed to begin in June 1910, instead came the announcement that month that Smith would be willing to build to an unheard of 40-floors (35-story base, 5-story tower) on the condition that Seattle's city hall and civic center not be moved uptown from their property at 3rd Avenue and Yesler Way on the adjoining block. With the passage of a bond to purchase the city hall site and assurance from mayor Hiram C. Gill and the city council, the proposed Smith Tower would be the third tallest office building in the world behind only the Metropolitan Life Insurance Company Tower and Singer Building in New York City.

With L.C.'s health declining and other business interests in New York requiring his attention, he put construction of the $1,000,000 building in the hands of B.L. Smith and E.H. Gaggin, who returned to Seattle in October 1910 with the final plans for a 467-foot (142 m), 42-story building that would incorporate all the modern features of the Metropolitan Life and Singer Buildings; at his son's suggestion, the building would have a 22-story base and a 20-story tower. With a steel-frame and concrete structure, the building would be clad in granite at the base, and the rest in gleaming white terra cotta that would, according to local media, "cast the rays of the sun in a blaze that should be seen 15 or 20 miles". The building would be equipped with eight high-speed elevators that could carry an estimated 22,000 passengers per day. A heating plant would be built in the basement as well as a water cooler to supply drinking water to all the tenants, that would be fed by a 12,000 gallon tank in the pyramid roof of the tower. The first building permit was issued on October 20, 1910, but the elder Smith died the following month and never saw his building break ground. The original permit, however, was delayed by concerns from the city about the ground soil conditions of the site and the use of wired safety glass on the windows, among other things. Because the building already exceeded the city's existing building codes, excessive reviews and negotiations were required before the building could get final approval. All was settled by February 1911 when the final building permit was issued on the 24th.

After settling the final details of the building with the Smith Estate that had been left in limbo after L.C.'s death and putting to rest the public's doubt that it would even be built, bids for construction were opened at Gaggin & Gaggin's Syracuse, New York office to contractors across the country on May 10, 1911. Over 160 bids were submitted; 56 firms placed bids on the general construction contract alone and it would take the Smith heirs nearly two months to review them all. While bids were being prepared, tenants of the old Wirth Corner building were served notices to vacate the building by June 1 to prepare for its demolition. To celebrate the beginning of construction of the Smith Tower as well as the Lake Washington Ship Canal, Hoge Building and other major projects underway around Seattle, the city declared June 1 Progress and Prosperity Day and threw a parade to visit all these sites attended by delegations from all over Puget Sound. At the Smith Tower site a single brick was removed from the old building to ceremonially mark the beginning of construction, though actual demolition work wouldn't begin for several weeks. Although the winning contractors were chosen and notified by the end of June, the signing of contracts and beginning of construction now relied on the final settlement of L.C. Smith's estate, which would deed the Smith Tower site to his son Burns Lyman Smith by the end of August.

On September 5, 1911, the first contracts for general construction and excavation were signed by the New York-based Whitney-Steen Company, who had recently constructed the Daniels & Fisher Tower in Denver, Colorado and had several international projects under their belts. They would in turn contract the American Bridge Company to provide and assemble the nearly 5,000 tons of steel from their own foundry at Ambridge, Pennsylvania that would be required to build the Smith Tower's frame. Several local firms were awarded early contracts including Charles W. Rodgers (tiling), the Rautman Plumbing & Heating Company, and the Agutter-Griswold Company for the electric wiring. The Harper-Hill Company run by T.S. Lippy, who operated a brick plant near Southworth at Harper that had previously supplied bricks for the Puget Sound Naval Shipyard and the Moore Theatre, won the contract for supplying the common brick that would insulate the building's walls. Representatives from the Whitney-Steen Company arrived in Seattle in late October and set up their construction office on the 6th floor of the Smith-owned Pacific Block (which would later be known as the Smith Tower Annex). They would soon be joined by H.W. Thompson, also of Syracuse, who would act as supervising architect. Most tenants vacated the old building by October 1 but many more insisted on remaining until the last possible moment and arrangements were made to excavate around them until the structural steel and other needed equipment was scheduled to arrive in February 1912 at which time construction would go into full swing. Selective demolition began on November 1, officially marking the start of construction.

Excavation continued day and night throughout November and December 1911, only being stopped when the derrick used for removing spoils collapsed, narrowly missing several workers. As the 25-foot (7.6 m) deep foundation was being dug and retaining walls built, rigorous geological tests of the ground soil were being undertaken by supervising architect Thompson. Several holes were bored into the ground to a depth of 123 feet (37 m), well below the proposed footing, and core samples were examined. A test box weighing 80 tons was constructed on equally placed pilings on the center of the property to monitor ground settling and test the weight capacity of the soil. Smith and Gaggin returned to Seattle in January 1912, where they would stay for several months to personally oversee construction of the building's base floors. Smith would bring with him to Seattle a 6-foot-tall (1.8 m) oil painting of the building, used for advertising literature, where it would stand on display in a nearby business. In an unparalleled advertising campaign, images of the Smith Tower would be displayed in every L.C. Smith Company office and published nationwide to promote Seattle as an up and coming metropolis. Postcards were published of the yet to be completed building and sent across the world.