Swan Hunter & Wigham Richardson laid the keel of Ship No. 735 (a number arrived at by adding together the current yard numbers of Swan & Hunter and Wigham Richardson and in future even ship numbers were built at the Neptune Yard and odd numbers at Wallsend.) on 18th August 1904 and framing commenced. The late decision on turbines meant that the forward part of the ship was given priority while the engine room was redesigned to allow for the change of power plant. The framing was completed in February 1906.
Work on the vessel was carried out according to plan and the launch was scheduled to take place on 20th September 1906. The Dowager Duchess of Roxburghe accepted the invitation to carry out the ceremony and MAURETANIA entered the water at 16:15 hours.