A corner office is an office that is located in the corner of a building. Corner offices are considered desirable because they have windows on two exterior walls, as opposed to a typical office with only one window or none at all (windowless offices occupying a corner of a building are therefore not typically considered "corner offices").
As corner offices are often given to the most senior executives, the term primarily refers to top management positions or the "C-Suite", such as the chief executive officer (CEO),[1] chief operating officer (COO), or chief financial officer (CFO). In organizations which do not use this corporate hierarchy, such as law firms and political parties, the corner office generally refers to the most senior partners or officials who are involved with corporate governance.