USCGC Ingham (WPG/WAGC/WHEC-35) is one of only two preserved Treasury-class United States Coast Guard Cutters. Originally Samuel D. Ingham, she was the fourth cutter to be named for Treasury Secretary Samuel D. Ingham. She was the most decorated vessel in the Coast Guard fleet and was the only cutter to ever be awarded two Presidential Unit Citations.

The Treasury-class cutter was a group of seven high endurance cutters launched by the United States Coast Guard between 1936 and 1937. The class were called the "Treasury class" because they were each named for former Secretaries of the Treasury. These ships were also collectively known as the "327's" as they were all 327 feet (100 m) in length. The Treasury-class cutters proved versatile and long-lived warships. Most served the United States for over 40 years, including with distinction through World War II, Korea, and Vietnam.