The Lips 106 Headquarters are two identical twin towers located in Newport, Staunton Island, Liberty City. They transmit the radio station Lips 106 in Grand Theft Auto III and Grand Theft Auto: Liberty City Stories. In Grand Theft Auto Advance, where there are no radio stations, the towers do not appear.
It is the eleventh tallest building in all of Liberty City at 161 m (528.2 ft), and the tallest radio station headquarters. It does not appear in any missions in both of its appearances, although a hidden package is located here in GTA Liberty City Stories.
- In the official website of GTA III, the towers are referred to as "KBDDF Radio". This was either the beta name for Lips 106, or Lips 106's call sign.