26 Broadway, also known as the Standard Oil Building or Socony–Vacuum Building, is an office building adjacent to Bowling Green in the Financial District of Lower Manhattan in New York City. The 31-story, 520-foot-tall (160 m) structure was designed in the Renaissance Revival style by Thomas Hastings of Carrère and Hastings, in conjunction with Shreve, Lamb & Blake. It was built in 1884–1885 as the headquarters of Standard Oil, at the time one of the largest oil companies in the United States, and expanded to its current size in 1921–1928.
26 Broadway is on a pentagonal site bounded by Broadway to the northwest, Bowling Green to the west, Beaver Street to the south, New Street to the east/southeast, and the axis of Morris Street to the north. The first sixteen stories occupy much of the lot, with several setbacks, a curved facade along Broadway, and two light courts. Above it is a twelve-story tower topped by a stepped pyramid. The ground story has a 40-foot-tall (12 m) lobby leading to three banks of elevators. The Standard Oil executive offices on the top stories included a board room on the 21st floor.