The New York Life Building – Viewed from Madison Square Park, Broadway at 23rd Street, New York, New York

The New York Life Insurance Building, New York, located at 51 Madison Avenue, Manhattan, New York City, across from Madison Square Park, is the headquarters of the New York Life Insurance Company. Designed in 1926 by Cass Gilbert, who also designed the landmark Woolworth Building, the massive building, which was inspired by Salisbury Cathedral, rises forty stories to its pyramidal gilded roof and occupies the full block between 26th and 27th Streets, Madison Avenue and Park Avenue South. The building stands 615 feet (187 m) tall and contains 40 floors. It was the last significant Gilbert skyscraper in Manhattan.

The building was completed in 1928 after two years of construction at the cost of $21 million. It combines streamlined Gothic details and distinctly Moderne massing. The gold pyramid at the top consists of 25,000 gold-leaf tiles. From 1837–1889, the site was occupied by the Union Depot of the New York and Harlem and the New York and New Haven Railroads, a concert garden, and P.T. Barnums Hippodrome. Until 1925, the site housed the first two Madison Square Gardens, the second one designed by architect Stanford White.