What would have been the third USS New England (AS-28), later AD-32, was a planned ship of the United States Navy during World War II. Originally planned as a submarine tender and designated AS-28, New England was reclassified as a destroyer tender and redesignated AD-32 on 14 August 1944; she was named New England on 2 September 1944. New England was laid down on 1 October 1944 by the Tampa Shipbuilding Company, Inc., at Tampa, Florida. She was scheduled to be launched on 1 April 1946 with Mrs. Paul H. Bastedo as her sponsor, but the ship's construction was cancelled on 12 August 1945.