Developer Charles Topham Group has started work on its 130,000 sq ft Axis Park development in Darwen, Blackburn.
The initial phase of the development, off Junction 4 of the M65, will create 18,000 sq ft of offices, which can be divided horizontally or vertically and will be made available for sale or to let.
Richard Topham, director of Charles Topham Group, said: "The flexibility of these buildings is a tremendous asset as it enables the owner or occupier to effectively create the space that works best for them."
The three-phase development will ultimately see the creation of 13 of the office buildings, with the first ready for occupation in winter 2008.
Agents on the scheme are Caroline James of Trevor Dawson & Company and Richard Wharton of King Sturge.