A series of polyoxometalates (POMs) that incorporate the highest‐nuclearity Ln clusters that have been observed in such structures to date (Ln26 , Ln=La and Ce) are described, which exhibit giant multishell configurations (Ln⊂W6⊂Ln26⊂W100). Their structures are remarkably different from known giant POMs that feature multiple Ln ions. In particular, the incorporated Ln–O clusters with a nuclearity of 26 are significantly larger than known high‐nuclearity (≤10) Ln–O clusters in POM chemistry. Furthermore, they also contain the largest number of La and Ce centers for any POM reported to date and represent a new kind of rare giant POMs with more than 100 W atoms. Interestingly, the La26‐containing POM can undergo a single‐crystal to single‐crystal structural transformation in the presence of various transition‐metal ions, such as Cu2+, Co2+, and Ni2+, from an inorganic molecular nanocluster into an inorganic–organic hybrid extended framework that is built from POM building blocks with even higher‐nuclearity La28 clusters bridged by transition‐metal complexes.