The R28 was a New York City Subway car model built by American Car and Foundry (ACF) from 1960 to 1961. The cars were a "follow-up" or supplemental stock for the A Division's R26s and closely resemble them. The average car cost per R28 was $114,495. A total of 100 cars were built, arranged in married pairs.

ACF Industries, originally the American Car and Foundry Company, is an American manufacturer of railroad rolling stock. One of its subsidiaries was once (1925–54) a manufacturer of motor coaches and trolley coaches under the brand names of (first) ACF and (later) ACF-Brill. Today, the company is known as ACF Industries LLC and is based in St. Charles, Missouri. It is owned by investor Carl Icahn.