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One of the five boroughs that form the City of New York, coterminous with New York County. It consists mainly of a small island between the Hudson River to the west, the East River to the east, and the Harlem River to the northeast, connected by bridges and tunnels to New Jersey (west), the Bronx (northeast) and Long Island (east). In addition to the island of Manhattan, the borough includes a few much smaller islands, and a small piece of the mainland, which is part of the Bronx geographically but legally Manhattan. The Empire State Building, the theater district around Broadway, Columbia University, the financial center around Wall Street, Lincoln Center for the Performing Arts, Harlem and Central Park are all in this densely populated island. When one refers to a New York Minute, one refers to the extremely rapid pace of living in Manhattan.

According to legend, Dutch settlers purchased Manhattan Island (where the city is built) in 1626 from the Canarsee Indians for 60 guilders (US$ 24) worth of trade goods.

Manhattan is also the title of a movie by Woody Allen.

A "Manhattan" is also an alcoholic beverage consisting of whiskey (typically rye whiskey or bourbon) and sweet vermouth (in about a 4:1 ratio), and a dash of Angostura bitters, served over ice, garnished with a Maraschino cherry.