The Benson Block is an historic structure located at 109-112 N. Market in downtown Ottumwa, Iowa, United States. The building was built as a theatre, but because it lacked a sufficient number of exits it was never used for that purpose. The façade of the Classical Revival style building is composed of terra cotta. It was listed on the National Register of Historic Places in 1985. In 2016 it was included as a contributing property in the Greater Second Street Historic District.