Manhattan refers to 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."
Manhattan has the largest central business district in the United States and is the site of most of the city's corporate headquarters and the New York Stock Exchange. Although its population is third largest of the five boroughs, after Brooklyn and Queens, and it is geographically the smallest, Manhattan is the borough that many visitors most closely associate with New York City.