The design and craftsmanship within the spaces Goelet Building make it among the finest examples of an Art Deco commercial interior. The marble polychromy, the horizontal and vertical battens, the inlay, and the aluminium leaf, characteristic components of the Art Deco, effectively define the sequence of these spaces.

Robert Goelet, a financer, and real estate developer wished a building that would be comparable in architectural merit and prestige to the family mansion it replaced and would also complement the use and appearance of the buildings of the adjacent Rockefeller Center, then under construction. The decoration of the ceilings covered with aluminum leaf, with the exception of the Goelet swan, a specific and realistic referent to the client, offers a broad range of stylized and geometricized Art Deco elements.