Originally addressed as 20 State St. in the Pre-Construction and Development stage, 28 State Street was a modern skyscraper  in the Government Center neighborhood of Boston, Massachusetts, United States. Built in 1969, it is Boston's 18th-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. 

It was designed by Emery Roth & Sons and Edward Larrabee Barnes Associates and developed by Cabot, Cabot & Forbes and constructed by Aberthaw Construction Company. This building would be the first of four skyscrapers built in Boston by Aberthaw Construction over the next 10 years. It most recently sold in 2018 $418 Million.