Geographically, Midtown is commonly defined as the area south of 59th Street, east of the Hudson River, west of the East River, and though its southern border is less clear, most consider it to be somewhere between 14th Street and 30th Street. Overall, Manhattan can be divided into three geographic regions: "Uptown", Midtown, and "Downtown".
As New York's largest central business district, Midtown Manhattan is the busiest single commercial district in the United States, and among the most intensely used pieces of real estate in the world. The majority of New York City's skyscrapers, including its tallest hotels and apartment towers, lie within Midtown. The area hosts commuters and residents working in its offices, hotels, and retail establishments; many tourists, visiting residents, and students populate the district. Some areas, such as Times Square and Fifth Avenue, have large clusters of retail stores. Sixth Avenue in Midtown holds the headquarters of three of the four major television networks. It is a growing center of finance, second in importance within the United States only to Downtown Manhattan's Financial District. Times Square is the center of Broadway theatre.
Manhattan (/mænˈhætən/) is the smallest and most densely populated borough of New York City. Located primarily on the island of Manhattan at the mouth of the Hudson River, the borough is conterminous with New York County, an original county of the state of New York. The borough and county consist of Manhattan Island and several small adjacent islands: Roosevelt Island, Randall's Island, Wards Island, Governors Island, Liberty Island, part of Ellis Island, Mill Rock, and U Thant Island; as well as Marble Hill, a small area on the mainland bordering the Bronx. The original city of New York began at the southern end of Manhattan, expanded northward, and then between 1874 and 1898, annexed land from surrounding counties.