Palm Beach is an upscale incorporated town in Palm Beach County, Florida. The Intracoastal Waterway separates it from the neighboring cities of West Palm Beach and Lake Worth. As of 2000, Palm Beach had a year-round population of 10,468, with an estimated seasonal population of 30,000. As of 2004, the year-round population recorded by the U.S. Census Bureau is 9,860.

Palm Beach was established as a resort by Henry Flagler, a founder of Standard Oil, who made the Atlantic coast barrier island accessible via his Florida East Coast Railway. The nucleus of Palm Beach was established by Flagler's two luxury resort hotels, the Royal Poinciana Hotel and The Breakers Hotel. West Palm Beach was built across Lake Worth as a service town, and has become a major city in its own right.

Flagler's houselots were bought by the beneficiaries of the Gilded Age, and in 1902 Flagler himself built a Beaux-Arts mansion, Whitehall, designed by the New York-based firm Carrère and Hastings and helped establish the Palm Beach winter "season" by constant entertaining. The town was incorporated on April 17, 1911.

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