| 28 State Street | |
| Location: | 28 State Street, Boston, Massachusetts |
| Location Country: | United States |
| Coordinates: | 42.3593°N -71.0575°W |
| Roof: | 500 ft (152 m) |
| Floor Count: | 40 |
| Floor Area: | 570057square feet |
| Status: | Completed |
| Architectural Style: | Modernism |
| Completion Date: | 1970 |
| Building Type: | Office |
| Architect: | Emery Roth & Sons |
| Developer: | EQ Office |
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.
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.