New York is the theater center of the United States. Madison Square Garden is sometimes called "The Most Famous Arena in the World". It is a 20,000-seat arena located atop the city's Pennsylvania Station on 7th Avenue between 31st and 33rd Streets. Madison Square is one of New York's most pleasant squares, with a sculpture-littered park surrounded by great architectural landmarks.

Built in 1968, the current arena is the fourth in a line of Madison Square Gardens; the facility is home to the New York Knicks and New York Liberty basketball teams and the New York Rangers hockey team. In addition, the arena hosts over 600 events per year, including concerts, conventions, award shows, the NBA draft, and the Ringling Bros Barnum Bailey Circus.