The Breakers Palm Beach is a historic, Renaissance Revival style luxury hotel with 534 rooms. It is located at 1 South County Road in Palm Beach, Florida. The current structure, opened in December 1926, is the third version of The Breakers, as the previous hotel buildings on the site burnt down in 1903 and 1925. During the 1895-96 winter season, business tycoon Henry Flagler opened the first Breakers resort, then the only oceanfront lodging south of Daytona Beach, to accommodate additional tourists due to the popularity of his Royal Poinciana Hotel. Known as the Palm Beach Inn upon its original opening, the hotel was renamed The Breakers in 1901 after guests requested rooms "over by the breakers." Although the Royal Poinciana Hotel permanently closed in the 1930s due to the Great Depression, The Breakers instead became a primary resort in Palm Beach, hosting many famous guests throughout the years.

Palm Beach is an incorporated town in Palm Beach County, Florida, United States. Located on a barrier island in east-central Palm Beach County, the town is separated from West Palm Beach and Lake Worth Beach by the Intracoastal Waterway to its west and a small section of the Intracoastal Waterway and South Palm Beach to its south. It is part of the South Florida metropolitan area. As of the 2020 census, Palm Beach had a year-round population of 9,245.