731 Lexington Avenue is a 1,400,000 sq ft (130,000 m²) glass skyscraper on the East Side of Midtown Manhattan, New York City. It houses the headquarters of Bloomberg L.P. and as a result, is sometimes referred to informally as Bloomberg Tower. The building also houses retail outlets, restaurants and 105 luxury condominiums. The residences are known as One Beacon Court and are served by a separate entrance. The tower is the 15th tallest building in New York City and the 46th tallest in the United States.