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23 Wall Street (also known as the J.P. Morgan Building) is an office building in the Financial District of Manhattan in New York City, at the southeast corner of Wall Street and Broad Street. Trowbridge & Livingston designed the four-story building in the neoclassical style. Constructed between 1913 and 1914, it was originally the headquarters of J.P. Morgan & Co. Since the late 2000s, the building has remained unoccupied for long periods, although it has occasionally been used for events.

The building has a facade of ashlar masonry and pink Tennessee marble. The first floor consists of a piano nobile over a low basement; above it are the second story, the main cornice, and two more stories. After its completion, the building became known as the headquarters of J.P. Morgan & Co.—the "House of Morgan"—although its exterior was never signed with the Morgan name. The banking room, which took up nearly the entire ground floor, included offices and was used for banking transactions. This space was designed with a domed, coffered ceiling and, later, a large crystal chandelier. Mechanical systems and vaults were in the basement, and executive offices were placed on the upper floors.

23 Wall Street replaced the Drexel Building, which was the banking headquarters for J.P. Morgan & Co.'s predecessor Drexel, Morgan & Co. When the building was damaged during the Wall Street bombing in 1920, J.P. Morgan & Co. refused to make repairs, in defiance of the bombing's perpetrators. The building was linked to neighboring 15 Broad Street in 1957, and the two buildings served as the J.P. Morgan & Co. headquarters until 1988, when the firm moved to 60 Wall Street. During the 2000s, there were plans to convert both 23 Wall Street and 15 Broad Street into a condominium complex. In 2008, 23 Wall Street was sold to interests associated with the billionaire industrialist Sam Pa but mostly remained empty afterward.

Depicted in several media works, 23 Wall Street's simple design was generally praised upon its completion. The building is a New York City designated landmark and is listed on the National Register of Historic Places (NRHP); it is also a contributing property to the NRHP-listed Wall Street Historic District.