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| Polaski Towers | |
| Continuity: | Marvel Universe |
| Category: | Structure |
| Continent: | North America |
| Country: | United States of America |
| State: | New York |
| City: | New York City |
| Borough: | Manhattan |
| Residents: | Terry Martin |
| 1st appearance: | Spectacular Spider-Man #211 |
The Polaski Towers was a residential structure located in New York City, New York and one of the tallest buildings in the city. Retired New York City police detective Terry Martin had a penthouse suite at the towers, which was paid for using illegally acquired funds.
Terry Martin died on July 16th, 1992. The Chameleon assumed his identity and used the Polaski Towers to further his ongoing plot to destroy Spider-Man. The Chameleon made arrangements with the Tailor Group from the Polaski Towers, which involved sending the man known as Tracer onto Spider-Man's path.