28 State Street is a modern skyscraper in the Government Center neighborhood of Boston, Massachusetts, United States. Built in 1969, it is Boston's 22nd-tallest building, standing 500 feet (152 m) tall, and housing 40 floors. It has been known as the New England Merchants Bank Building and the Bank of New England Building.

28 State Street
General information
Status	Completed
Type	Office
Architectural style	Modernism
Location	28 State Street, Boston, Massachusetts
Country	United States
Coordinates	42°21′34″N 71°03′27″W / 42.35933°N 71.05747°W / 42.35933; -71.05747
Completed	1970
Height
Roof	500 ft (152 m)
Technical details
Floor count	40
Floor area	570,057 sq ft (52,960.0 m2)
Design and construction
Architect(s)	Emery Roth & Sons
Developer	EQ Office

The building has a rectangular footprint which is then setback once near the top floor. The tower does not have a crown and in fact has a flattened roof.

It was designed by Emery Roth & Sons and Edward Larrabee Barnes Associates and developed by Cabot, Cabot & Forbes.

On April 5, 1976 an historic civil rights clash, dubbed The Soiling of Old Glory, was caught on film outside 28 State Street, seen at left in this disturbing picture. It earned photographer Stanley Forman a Pulitzer Prize.