The Exchange Building is a 19-story skyscraper, which was formerly known as the Cotton Exchange Building and the Merchants Exchange Building, and is the twelfth-tallest building in Memphis, Tennessee. It should not be confused with the Memphis Cotton Exchange which is located on Front Street and Union Avenue. The Exchange Building is located at the corner of Second Street and Madison Avenue in downtown Memphis, Tennessee. It is 264.0 feet (80.5 m) tall and has 217,244 square feet (20,182.6 m2) of living space. The building is made of steel and concrete, and employs many decorative elements including Tennessee marble, granite, and detailed plaster work.