S. H. Kress and Co. Building, Historic commercial building in Daytona Beach, Florida, United States

The S. H. Kress and Co. Building at 140 South Beach Street is a 1932 Art Deco structure built for the S. H. Kress & Co. "five and dime" chain, one of 225 such Main Street stores. It now holds 21,000 sq ft of subdivided office suites, with tenants including the Balliker Art Gallery and William Weeks Architecture.

Designed in 1932, the building opened as one of 225 S. H. Kress & Co. "five and dime" stores that the chain built as Main Street landmarks across America. It was added to the U.S. National Register of Historic Places on July 7, 1983. In the early 1980s it was subdivided into 21,000 sq ft of office space, and it has operated continuously ever since.

The building's name recalls the S. H. Kress & Co. "five and dime" chain, which counted it among 225 architectural "Main Street" treasures. Today the former sales floors hold 40 professional office suites, among them the Balliker Art Gallery, and the Smith family runs the property as a partnership aimed at reinvigorating downtown Daytona Beach.

The building stands at 140 South Beach Street in downtown Daytona Beach, a short walk from the Halifax River waterfront. It operates as a multi-tenant office building, so visitors should expect a working business address rather than a museum; the Smith family partnership runs it and lets the 21,000 sq ft of suites to professional firms.

The building has been owned by Daytona Beach businessman Mac Smith for over 40 years and is run as a family partnership by the Smith family, which uses it to support the downtown business community. Its roughly 21,000 sq ft of office suites opened in the early 1980s.