Beach 105th Street, sometimes referred as Beach 105th Street – Seaside, is a station on the IND Rockaway Line of the New York City Subway, located at Beach 105th Street on the Rockaway Freeway in Queens.

The station built on a concrete viaduct. New lights have been installed. There is a crossunder between the two sides of the station. The tile mezzanine resembles Beach 90th Street, and the southbound platform has an additional exit at the north end, which is now sealed. South of this station, the line descends to ground level.

Beach 105th Street has the second lowest ridership of any New York City subway station, and is the lowest in patronage of subway stations with regular daily service. (The seasonal-use Aqueduct Racetrack station is the least-used station overall.) 58,588 passengers used the station in 2009.[1]

Beach 105th Street Station has had as many as six station houses. It was originally built by the Long Island Rail Road in 1880 as Seaside Station (also an earlier name for Babylon Station) for the Rockaway Beach Branch at 102nd Street. It also included a trolley stop of the Ocean Electric Railway. A second station house at Beach 104th Street became its replacement in April 1888, only to be burned on September 20, 1892. The third depot was built in 1892, and burned on August 29, 1893. The fourth station was built in 1894, and renovated between April and May 1899. Like so many of the stations on the Rockaway Beach Branch and part of the Far Rockaway Branch, it was burned in 1941 and replaced with an elevated railroad station that opened in 1942, only to be acquired by the New York City Transit Authority who closed the station on October 3, 1955, and rebuilt and reopened as a subway station on June 28, 1956.[3]