Manhattan Tower is a 1932 American pre-Code film directed by Frank R. Strayer starring Mary Brian and James Hall.

Unbeknownst to her, the boss has speculated in the commodity market, and lost not only his money and that of his wealthy wife, but also some of the firm's funds too.

His wife would like to quietly divorce him to marry her politician friend, but the husband asks her for money to avoid a scandal.

Meanwhile, the politician and an honest accountant of the firm, who discovered his superior's misdeeds but kept silent, fearing to lose his job, decide to confront Mary's boss.

There are other intertwining stories of people who work at the Empire State Building, and a bank run started by a casual comment by the politician's secretary.