The Empire Building is an office building and early skyscraper at 71 Broadway, on the corner of Rector Street, in the Financial District of Manhattan in New York City. It was designed by Kimball & Thompson in the Classical Revival style and built by Marc Eidlitz & Son from 1897 to 1898. The building consists of 21 stories above a full basement story facing Trinity Place at the back of the building and is 293 feet (89 m) tall. The Empire Building is a New York City designated landmark and is listed on the National Register of Historic Places (NRHP). It is also a contributing property to the Wall Street Historic District, a NRHP district created in 2007.

Church Street and Trinity Place form a single northbound roadway in Lower Manhattan, New York City. Its northern end is at Canal Street and its southern end is at Morris Street, where Trinity Place merges with Greenwich Street. The dividing point is Liberty Street.