- Manhattan (/m�n’h�t?n, m?n-/ man-HAT-?n, m?n-) is the most densely populated and geographically smallest of the five boroughs of New York City. Coextensive with New York County, Manhattan is the smallest county by area in the U.S. state of New York. Located almost entirely on Manhattan Island near the southern tip of the state, Manhattan constitutes the center of the Northeast megalopolis and the urban core of the New York metropolitan area. Manhattan serves as New York City’s economic and administrative center and has been described as the cultural, financial, media, and entertainment capital of the world.