The western terminus of State Road 28 is at the Illinois state line where it continues the route of Illinois Route 119, about 7.5 miles (12.1 km) west of West Lebanon.
For most of its length it is an undivided two-lane road which mainly travels through flat, open farm land, avoiding the hillier and more wooded areas that begin not far to the south.
The modern roadway east of Albany to the Ohio state line was proposed to be added to the state road system in this time frame.
At this time the roadway from Williamsport to SR 25 and from US 52 to Albany was paved.
[10][11] Between 1966 and 1967 the road between SR 25 and US 52 and from Albany to Union City was paved.