The B. Altman and Company Building is a commercial building in Midtown Manhattan in New York City, that formerly served as B. Altman and Company's flagship department store. It occupies an entire city block between Fifth Avenue, Madison Avenue, 34th Street, and 35th Street, directly opposite the Empire State Building, with a primary address of 355–371 Fifth Avenue.
The B. Altman and Company Building was designed by Trowbridge & Livingston in the Italian Renaissance Revival style. Most of the building is eight stories tall, though the Madison Avenue end rises to thirteen stories. It contains a facade made largely of French limestone, except at the Madison Avenue end, where the ninth through thirteenth stories and most of the Madison Avenue side are faced with white brick. The facade contains a large arcade with a colonnade at its two-story base.