Manhattan is the most densely populated of New York City’s 5 boroughs. It’s mostly made up of Manhattan Island, bounded by the Hudson, East, and Harlem rivers. Among one of the world’s major commercial, financial and cultural centers, it’s the heart of The Big Apple. Its iconic sites include skyscrapers such as the Empire State Building, neon-lit Times Square and the theaters of Broadway. Manhattan is considered the entertainment, cultural, media, and financial capital of the world, while New York City itself has been described as the leading financial city and financial leader in the world.