I recommend starting with the site actually surrounding the city. If you've never been on the New York ferry then you have to take the ferry ride and see the Statue Of Liberty. If you've only seen it in photos then you truly have no idea how magnificent it really is. As you approach it is one of the most breathtaking sites in existence. I still remember my first ferry ride at age 7 and seeing the lovely lady for the first time. It is an experience I will never forget.

And there is Ellis Island. From 1892 to 1924 12 million immigrants entered New York through Ellis Island. You can also see Ellis Island from the same ferry ride.

Working your way into the mainland, no vacation is complete without seeing the Empire State Building, which is now the tallest building in New York with the tragic destruction of the World Trade Center. The building was completed in 1931 and since that time over 110 million people have made their way to the top. Last year's total was over 3.5 million people alone. From the top of the building you can see the entire city of New York and beyond. It is truly a magnificent view.

From this point you can just about turn in any direction and run into a historical landmark. There are so many places to go in Manhattan that you can't really see them all, even in a week. So continuing on from The Empire State Building I would next go to see The United Nations. The UN was established in 1945 and has been attempting to keep world peace ever since. Not an easy job. I was there once. I will never forget it.

No trip to New York would be complete without a trip to Broadway and 7th avenue where you can literally see theaters lined up side by side. Anyone who can't find entertainment on Broadway is simply blind or not looking. I suggest you check your pulse.

While on the subject of entertainment you'd be crazy not to visit Radio City Music Hall, which was built in 1932, if for no other reason than to see the Rockettes. Let me tell you, they DO have the greatest legs on this planet. If I could afford it I'd see them every night.

For the best in dining and shopping you better take a trip down to Chinatown, which is inhabited by 150,000 Chinese people in just 2 square miles. This is the largest Chinese population in the Western hemisphere.

The heart of the financial district is the New York Stock Exchange. Seeing them ring the opening bell on TV is nothing like watching them do it in person. The entire world literally watches the New York Stock Exchange to know how the world of finance is doing. Talk about power.

Then of course is Rockefeller Center with it's legendary Christmas tree. Obviously you want to go there around Christmas and New Years. There is also great shopping in Rockefeller Center. This place alone can be a whole tour.

Finally the last must see place is the World Trade Center Memorial. Talk about getting all choked up. This is one monument I wish was never made necessary. What happened there was simply unspeakable but the work that went into honoring the memory of those who died that day is truly inspiring.

After that, if you have time, go and take the tour through NBC studios to see how shows are made. Then go to Lincoln Center and watch an opera. Take a walk through Central Park, just not at night. And if you want the best deli in the world you MUST go to Deli City in mid town Manhattan.

Honestly, there is way too much in New York to see to list here. My suggestion is if after seeing all of the above you have some time left, go find a tour agency. They'll let you know if there is anything you missed that you should see.

Yes, New York truly IS the greatest city in the world.