The City of Makati (pronounced /məˈkɑːtɪ/ mə-KAH-tee; Filipino: Makati), in the Philippines, is one of the 17 cities that make up Metro Manila, one of the most populous metropolitan areas in the world. Makati is indeed the financial center of the Philippines and one of the major financial, commercial and economic hubs in Asia^{[citation needed]}. As the host of various embassies, it is also an important center for international affairs.

With a population of 510,383, Makati is the 16th largest city in the country and ranked as the 44th most densely populated city in the world with 18,654 inhabitants per km².

Makati was founded by Spaniard Miguel López de Legazpi, who dismissed Makati as a worthless swamp. According to folklore, Legazpi asked for the name of the place but, because of the language barrier, was misinterpreted by the natives. Pointing to the receding tide of Pasig River, the natives answered, “Makati, kumakati na,” literally meaning ebbing tide.