140 Broadway is a 51-story International Style office building on the east side of Broadway between Cedar and Liberty streets in the Financial District of Manhattan in New York City. The building was designed by Gordon Bunshaft, of the firm Skidmore, Owings & Merrill, and consists of a mostly smooth black facade on a trapezoidal plot. It is approximately 688 feet (210 m) tall, with approximately 1.17 million rentable square feet (109,000 m2). It is known for the distinctive sculpture at its entrance, Isamu Noguchi's Cube.

Gordon Bunshaft was an American architect, a leading proponent of modern design in the mid-twentieth century. A partner in Skidmore, Owings & Merrill (SOM), Bunshaft joined the firm in 1937 and remained with it for more than 40 years. His notable buildings include Lever House in New York, the Beinecke Rare Book and Manuscript Library at Yale University, the Hirshhorn Museum and Sculpture Garden in Washington, D.C., the National Commercial Bank in Jeddah, Saudi Arabia, 140 Broadway, and Manufacturers Hanover Trust Branch Bank in New York.