If you're coming to New York, for any reason other than Wall Street business - this is the neighborhood to stay in. The Theater District, and the Garment Area - coincide with the Midtown West neighborhood. Some New Yorker's classify this area as being the pulse of the city's economy. Almost 50% of Manhattan's entire hotel population reside on the streets between 50th & 34th. A visitor coming to New York will find it a necessity to take up a hotel room in this area. All major New York attractions are nearby and the area has an ample amount of subway and bus stops for the city wide traveler.

The Theater & Garment District holds Times Square, the Broadway theaters, the Jacob Javits Convention Center, and is the center of fashion and theater throughout New York. Most of the hotels recommended by Everything! New York and likewise travel companies; are located in section between 8th Avenue and 5th Avenue, and between Central Park and Times Square 42nd St).

Below is a list of the best hotels that are recommended, and hold title to the best hotels in *ALL* of New York:

Millennium Broadway

The Millennium Broadway is an executive style hotel offering such business-minded amenities as two dual-line speaker phones in each of the 638 rooms, phone mail in four languages, and television access to Macktel, an interactive communication system that allows guests to preview restaurant menus, order sporting event and theater tickets, and even check out. In addition, there are a restaurant and bar, a sewing center for last-minute seam repair and button replacement, and a fitness center staffed with private trainers. At the 650-seat Hudson Theatre, a 1902 landmark next door, the hotel maintains a full-service auditorium and 35mm and 70mm screening facilities.

Milford Plaza

This 1928 hotel, and was first built to house the headquarters of United Cigar Stores, Co. Today it is a Ramada property advertising itself as the "Lully-buy of Broadway".

Marriott Marquis

This hotel claims fame to the world's tallest atrium, through which its glass-enclosed elevators zip up and down, serving 47 floors and almost 2,000 rooms! Located on Broadway, on Times Square and a mere five minutes from the Theaters, it also holds the cities larget ballroom, and highest lobby (reached by a chain of escalators passing through floor after quiet floor of meeting rooms). The two on-site gyms have Nautilus, sauna, jacuzzi, and a trainer. Valet parking, concierge, and several restaurants and lounges are available in this exquisite hotel.

Doubletree Guest Suites Hotel

This modern 460-suite hotel is within easy walking distance of Rockefeller Center, Fifth Avenue shopping, Lincoln Center, and Broadway theaters. Very centralized and very well stocked, this hotel offers some 45 floors of suite rooms. Each room features seperate bedroom from living room, extra large bath and shower, and kitchenette. The hotel features second level lobby, gift shop and pool and sauna area.

• This is an Editor's choice hotel for best buy and location, we recommend this hotel for our staff when visiting New York on business or pleasure!

Renaissance New York

Opened in 1992, this post-modern structure features 305 rooms, including 10 one-bedroom suites, in the heart of Times Square. Guests are offered richly furnished accomodations that include such amenities as three telephones in each room, call waiting, fax ports, voice mail and VCRs. There's also the added benefit of a 24-hour concierge service which will secure theater tickets in no time. The top three Club Floors offer additional personal services.

The Edison Hotel

Except for the certain aspects of the lobby, a recent renovation has left few vestiges of this 1931 hotel's Art Deco heritage intact. The 1,000 rooms are nice but sometimes nondescript in their contemporary decor. The hotel is popular with large groups, but rooms are often available, and it's well located for those who want to stay in the very heart of the theater district. Don't miss breakfast in the well-known coffee shop, a longtime hangout for theater people.

The Paramount

This venture is more affordably priced than its sister, the Roylaton. Ths 610-room hotel, in a building erected in 1928 by Thomas V. Lamb, is reminescent of the set for a movie, with a large gray staircase that looks as though it could lead up to a spaceship but goes only as far as the mezzanine, where food is served. Elevators are illuminated in different colors, that vary. The rooms have elegantly designed decor, and the hotels' amenities include fitness and business centers; VCRs and fresh flowers in every room; and a Dean & DeLuca gourmet shop.

Holiday Inn Crowne Plaza

The arrival of the ultracontemporary chain's crown jewel in 1989 gave a major boost to the ongoing effort to revamp the Times Square area. The 770 rooms are ideally situated for sightseeing and theatergoing. For a view of Broadway, book a room on the east side; to see the Hudson River, book one on the west side. Indulge in one of the popular restaurants - Brodway Grill, Samplings, & The Balcony.

An Everything! New York suggested Family hotel of NYC.

Sheraton Manhattan

This convienently located hotel features major amenities for those on business or pleasure in Midtown Manhattan. The Sheraton Manhattan hotel features an indoor heated pool, a sun deck, a fitness gym, and conference rooms. All 660 rooms were remodeled between 1991 and 1992.

Michelangelo

Some of the space of the old Taft Hotel has gotten a new lease on life in the form of this 178-room marble and crystal palace that belongs to the Star Italian chain hotels - hence its name and the large number of Italian guests. Amenities include a 24-hour room service, a concierge, a complmentary 24-hour fitness center, and access (for a fee) to a health club across the street. The larger-than-average rooms have TVs, enclosed with hand-inlaid armoires (there are smaller TVs in the bathrooms). Valet parking is available, and another tip to note is that the management favors children.

Sheraton New York Hotel & Towers

This efficient, modern hotel has excellent convention facilities for the mainly corporate clientele. The 1,700 rooms and public areas were completely restored in 1992. Guests have use of the indoor swimming pool across the street at the pricier Sheraton Manhattan. There are several restaurants and lounges, and room service is available until 1am.

Novotel

Part of a respected French chain, the hotel begins on the seventh floor of this 1984 building, and many of its 474 rooms and suites look down on the heart of Times Square. Room service runs until midnight.

New York Hilton & Towers

The quintessential luxury convention hotel in town in this tower of more than 2,000 well appointed rooms, each with a small private bar, and offering services for businesspeople such as quick checkout, a copy center, rental pocket beeper phones, and a multilingual staff. In the Executive Tower rooms, guests get a refrigerator, radio alarm, electric shoe polisher, and a free copy of the USA Today with breakfast.

Rhiga Royal Hotel

All rooms are spacious in this 54-story 214-room luxury hotel,though 30 suites define indulgence. There are great views; amenities include VCRs and two independent phone lines. Most rooms have computer and facsimile ports. The award winning chefs are constantly cooking up something new in the hotels cusine restaurant, The Halcyon, in addition to 24 hour room service.

Park Central

When the 1920s roared, a lot of sound and fury echoed through the halls and rooms of this building, which was a meeting place for small-time bootleggers and gangsters. At this historically decorated hotel, you'll find an onsite bistro, plus a lounge, a drugstore, a newsstand, and a barbershop. The 1,200 reasonably-priced rooms attract groups and airline crews.

Gorham Hotel

First opened in 1929, this 120-room hotel was renovated to the tune of $16 million in 1993. It's a lovely and convenient Midtown choice for visitors and particularly families, since contemporary-style rooms are large and come with a compact although fully equipped kitchenette - and there's no charge for children under 16. If you've opted for one of the 45 suites, you can look forward to a whirlpool bath at the end of a long day.

Le Parker Meridien

Its main entrance is on West 56th Street, but they've included an attractive corridor leading to the other side, which gives it a more uptown address. When making reservations, ask for an odd-numbered room above the 26th floor, and you'll be rewarded with a wonderful view of Central Park. The 42-story hotel has 700 rooms, two restaurants, a rooftop swimming pool with jogging track, and racquetball and squash courts. The 24-hour room service has a European fliar, as does everything else about the hotel.

Salisbury Hotel

Most of the 320 large rooms here have serving pantries and individual safes. Guests are served a complementary continental breakfast, and an Ice cream shop is open during the summer. Floor-by-floor renovation began in early 1995.

Essex House

After a two-year renovation completed in fall 1991, the only remaining parts of the original 1930 grand hotel by Frank Grand are the exterior walls and bronze Art Deco elevator doors. Still, the Art Deco details of the facade and the artful use of setbacks make it one of Manhattan's more pleasing towers. The hotel now boasts a small spa facility with exercise room, massage, facials, and body wraps. Two restaurants are located within the hotel. A third of the 600 rooms have Central Park views.

Ritz-Carlton

Everyone has heard of the Ritz, and its new owner also owns a Boston Ritz. The design of this particular establishment, like the rest of the Cesar Ritz dynasty, is exquisite. It features inside the 214-room hotel include decor resembling the style of English manor houses. Amenities include 24-hour room service, robes, twice-daily housekeeping, turndown service, refrigerators upon request, and no fewer than three phones in every room.