René Lacoste defeated Jean Borotra in the final, 6–4, 6–0, 6–4 to win the men's singles tennis title at the 1926 U.S. National Championships.

[2] It was Lacoste's first U.S. Championships title and his third major title overall.

Bill Tilden was the six-time defending champion, but was defeated in the quarterfinals by reigning French Championships champion Henri Cochet.