The unnamed tower in Los Santos is a massive skyscraper in Downtown, Los Santos. It is the tallest sitting building in the San Andreas, standing at a height of 317m (1,040 feet). It is a replica of the U.S. Bank Tower (known as the First Interstate World Center in 1992) in Los Angeles, California. Players may make Carl Johnson jump from the rooftop, since the rooftop is accessible through the ground entrance. There is a parachute spawn on the rooftop, making it safer to base jump. Occasionally, a Maverick will also spawn at the helipad on the rooftop.
Due to a loading glitch, the tower will occasionally appear mostly invisible, except for the top. This has led to some misconceptions that the "floating" helipad is a UFO.