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Luthorcorp Plaza is a large skyscraper and is one of the tallest buildings in Metropolis. 
The tower has many levels, complete with a rooftop helicopter pad.  The building also contained a secret floor, Level 33.1.
The lobby is a large room and entrance of the plaza with the Luthorcorp logo on the floor. It first appeared when Earl Jenkins had lost control of his powers whilst demanding to speak to Lionel Luthor and killed the Janitor. The lobby also has many different floors, cat walks and balconies.
Lionel's office is located on the 40th floor of LuthorCorp Plaza. 
It a very hi-tech office and can only be opened by an ID card. It was filled with contemporary furnishings with metal and leather chairs and a black desk. The color scheme was very cold with lots of blues, blacks and metallic colors.Lionel had been attacked many times in his office by peoeple such as his son Lucas, his son Lex, Zor-El, Angel of Vengeance. It has been shown that entry into Lionel's office is not a very difficult task as many people have broken in and confronted or assaulted him. Lionel contemplated suicide in this office in season 3. Lionel was thrown from this room to his death by Lex. This office also contained Lionel's hidden vault. In the episode "Insurgence" Lionel and Martha Kent are held hostage in this room as the insurgents try to open Lionel's vault. Throughout the show Lionel was frequently seen in his office. This was his main base of operations. In an alternate world as seen in the episode Luthor, Lionel's main base of operations is still this office as it will be upon him taking LuthorCorp in Beacon.
Lex's office is nearly identical to Lionel's although it is unknown if Lex's also has a vault.After Lex returned from being stranded on an island he returned to LuthorCorp where he was promoted to Executive Vice President and in season 3 got his office at LuthorCorp plaza next to Lionel's. Despite being said that he had one in season 3 his office was never seen until season 6. This office has a sitting area with leather chairs, a table and a desk. and blue matallic colors. The office must be opened by an ID card. In Extinction and Descent it is said to be down the hall from Lionel's office. In "Rage" Lex and the Green Arrow shot each other in this office. In season 7 Lex was arrested from his office after he did not want to flee the country and decided to turn himself in for Lana's "car bombing". Lois Lane broke into Lex's office and attempted to steal information from Lex's computer until being caught as Lex walked right in. Despite Lex being the CEO of the company and this being the CEO's office he prefers to run LuthorCorp from his office at the Luthor Mansion but was occasionally seen at this office.
After Tess Mercer and Oliver Queen agreed on a merger between LuthorCorp and Queen Industries, Oliver became the majority shareholder/chairman of LuthorCorp and moved into an office at LuthorCorp. The office of Oliver Queen is very different from the other offices. It is brighter with colors such as green unlike the blue in the other offices, with a sitting area set to the left and on the Queen family crest on the left wall. To the right is a table and chairs with Oliver's main desk in the right hand corner next to a small filing cabinet. Oliver's office has also been shown to be entered by an ID card in which the doors open. This office was revealed to have a secret passage with a shower, however in "Homecoming" it is shown that it is no longer a secret passageway and there may be more than a shower behind that door, possibly Oliver's new loft. Also in the pipes near his desk was a secret compartment where he kept some arrows. Oliver called a press conference in his office and officially revealed himself as the Green Arrow. In "Homecoming" Oliver held an interview in his office where he discussed his duties as a hero.In "Icarus" Lois came to this office to find Oliver but instead came face to face with Slade. Slade and Hawkman had a fight to the death leading to an explosion and Hawkman saving Lois as she falls out the window. The office was eventually repaired but was temporarily used by Lionel Luthor (Earth-2) as his office, until Tess regained control of the company
The Board room continues the color scheme that is seen in Lionel and Lex's offices. It had a board table with lots of chairs for the many board members. This room was destroyed by the Toyman in Season Eight during Oliver's merger meeting.
Martha Kent's office
During her time as a Luthorcorp assistant, Martha Kent had her own office to work in. It contained a sitting area and a desk; it was a lighter room. Martha and Lionel were taken from this office by the insurgence team.
Executive dinning room
Lionel once told Lucas to go to the room and the chef would fix him what ever food he wants.
In Insurgence while Lex is on the phone with the insurgence team he says that an elevator will lead them to a secret escape route that will lead to a junkyard outside the city.
In the episode Phoenix Clark and Jonathan fall from Lionel Luthor's office into a floor which is presumebly the basement of LuthorCorp plaza. This basement contained a lab.
The LuthorCorp Building had its share of secrets, which include Lionel Luthor's vault, which housed a multitude of Kryptonian artifacts and a 33.1 facility, where Lex conducted experiments on meteor freaks. 
The 33.1 facility could be entered through the elevator by scanning a LuthorCorp ID. 
Security in the building seems to be rather lacking as many people have broken in. Some of these people have been skilled people such as the insurgence team, who were experienced burglars and Lois Lane and Jimmy Olsen who got passed security disguised as cleaners, as they were reporters and, therefore, experienced with going under cover.
However, Clark Kent and Chloe Sullivan have got into the building undetected several times. Pete Ross was also able to break in to steal Kara's bracelet from Lionel's vault. Lincoln Cole disguised himself as a member of Lionel's security to get into the building and kidnap Lionel. Winslow Schott was even able to set a bomb in the board room without being detected.
Lionel Luthor inherited money from his parents after he had them murdered by Morgan Edge. Around the mid-1960s, Lionel used this money to set up a holding company, Luthor Industries, and bought a run-down fertilizer factory in Granville, Kansas.
Lionel slowly turned the plant round, making his first million around 1970, investing profit into buying land of struggling local farmers, and then evicting them and commencing real estate development projects on their land. In the early 1970s, Luthor Industries was re-christened "LuthorCorp" and positioned in central Metropolis in LuthorCorp Plaza. Lionel maintained full control until he was arrested and Lex took control of LuthorCorp. Lex brought Lionel back into the company as a Special Advisor where he would not try to take over the company again, Lionel got his old office back. LuthorCorp Plaza is also the scene where Lex pushed Lionel from his office window.After Lex went missing in the arctic circle Tess Mercer became CEO of LuthorCorp and later merged it with Queen Industries.
However by mid 2011, Lex had returned and killed Tess. He then took over Luthorcorp but after losing his memories, he changed the name of the company to LexCorp named after himself and returned to run the company.
- Season One: Jitters
- Season Two: Insurgence, Prodigal
- Season Three: Exile, Phoenix, Extinction, Slumber, Shattered, Crisis, Legacy, Memoria, Forsaken
- Season Four: Jinx
- Season Five: Vengeance, Mercy, Vessel
- Season Six: Zod, Arrow, Reunion, Rage, Static, Labyrinth, Promise, Prototype, Phantom
- Season Seven: Bizarro, Action, Lara, Wrath, Blue, Persona, Hero, Traveler, Veritas, Descent
- Season Eight: Requiem, Hex, Beast, Injustice
- Season Nine: Rabid, Crossfire, Pandora, Disciple, Conspiracy, Checkmate, Charade, Sacrifice
- Season Ten: Supergirl, Homecoming, Isis, Luthor, Icarus, Collateral, Beacon, Scion, Kent, Finale, Part 2
- Season Eleven: Guardian, Detective, Haunted, Hollow
- Smallville Miniseries: Alien, Lantern
- Despite Tess Mercer being the CEO of LuthorCorp she is never seen working in this building and it is unknown if she even has an office here. She is the CEO it is unknown why she runs the company at the Daily Planet. Oliver Queen, on the other hand, wasted no time in setting up an office in the tower and recoloring the room green.
- When Oliver moved into his office at LuthorCorp it is unknown if he still has his office/loft at Queen Tower. Or if he still even owns that building. (The set is now used as the ace of clubs)
- In Season Two's Insurgence and Season Seven's Descent, the exterior for LuthorCorp plaza was the Government of Canada building in Vancouver, which is right next to the Marine Building which serves as the Daily Planet. 
- In Season Three's Freak the exterior shots were filmed at SFU Surrey Central City Mall and Office Tower including its interior in Freak and Obsession. In the show when they show that the next scene is to take place at LuthorCorp they use either a clip of Gov of Canda building or the mall. 
- Starting in Season Six, LuthorCorp Plaza was one of the tallest buildings in Metropolis using CGI footage which mixes the 2 buildings that it was filmed at into one.