A combined hostel/hotel, the Gershwin is a good option for budget accommodation right in the heart of the Flatiron district. Handy for lots of attractions - a short walk to the Empire State Building. It's also very trendy and attracts a fun bunch of international travellers.
The queues (in America they call them 'lines') for the Empire State are very long on a clear day. However, tickets are valid any day so if you pass by on a cloudy day when there are little or no queues pop in to buy tickets for use later in your trip. This should save about 20-30 minutes queue time when you want to go up on a clear day.
Empire state building - 5th Avenue at 34th
But to make it worth your while you should go first thing on a weekday - it opens at 9.30am. Otherwise you'll spend half a day in the queue and be so cheesed off you won't care what you see by the time you get to the top.
350 Fifth Avenue, Manhattan; www.esbnyc.com/
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