Manhattan is both the Island of Manhattan and encompasses most of the Borough of Manhattan, one of the five boroughs of New York City. The commercial, financial, and cultural center of the city, Manhattan has many famous landmarks, tourist attractions, museums and universities. It is also home to the headquarters of the United Nations and the seat of city government.

The borough of Manhattan is coterminous with New York County, which is also the most densely populated county in the United States. Postal addresses within the borough are typically designated as "New York, NY."