The Equitable Building is an office skyscraper located at 120 Broadway between Pine and Cedar streets in the Financial District of Lower Manhattan in New York City. The skyscraper was designed by Ernest R. Graham in the neoclassical style, with Peirce Anderson as the architect-in-charge. It is 555 feet (169 m) tall, with 38 stories and 1.2 million square feet (110,000 m2) of floor space. The building's articulation consists of three horizontal sections similar to the components of a column, namely a base, shaft, and capital.

The earliest stage of skyscraper design encompasses buildings built between 1884 and 1945, predominantly in the American cities of New York and Chicago. Cities in the United States were traditionally made up of low-rise buildings, but significant economic growth after the American Civil War and increasingly intensive use of urban land encouraged the development of taller buildings beginning in the 1870s. Technological improvements enabled the construction of fireproofed iron-framed structures with deep foundations, equipped with new inventions such as the elevator and electric lighting. These made it both technically and commercially viable to build a new class of taller buildings, the first of which, Chicago's 138-foot (42 m) tall Home Insurance Building, opened in 1885. Their numbers grew rapidly, and by 1888 they were being labelled "skyscrapers".