The Samuel and Benjamin Building is architecturally significant as a good example of the early tall commercial building type identified by the Classical organization and application of Classical and Gothic-inspired detailing. Contextually, with its location on the north side of King Street, west of Spadina, the building contributes contextually to the character of the King- Spadina neighbourhood as it developed as an industrial area in the early 20th century. The heritage attributes of the building are found on the exterior walls and roof with attention focused on the principal (south) façade. The building rises six stories above a basement. Above a stone-clad base, the walls are faced with brown brick and trimmed with stone. The seven-bay south façade is arranged with a Classical base, shaft and cornice, with slightly projecting corners. Centered in the first storey, the main entrance is recessed in a tall arched stone portal with an oversized transom. The right (east) bay is broken for a carriageway. The pattern of commercial windows introduced in the base is repeated in the top five floors where the openings are organized by piers. Geometrical inserts are placed beneath the upper-storey windows and on the cornice with its Gothic-inspired ornament. Stone battlements with cartouches mark the parapet along the south end of the roof. The pattern of the fenestration is continued along the east and west elevations. A tall brick chimney is located on the northwest corner of the building.

The following companies are associated with this building

• Architect - Burke, Horwood & White Associates  <-- More buildings by this architect.