Circle Line Sightseeing Cruises Pier 83, W. 42nd St. & 12th Ave., 212-563-3200 www.circleline42.com See spectacular views of Manhattan as knowledgeable guides point out the famous landmarks

CitySights NY 212-812-2700 www.citysightsny.com/res.php?ref=cgmagazine Take in the sights of New York from the top of a double-decker bus

Gray Line Day Trips & Overnight Packages 212-397-2600 www.newyorksightseeing.com Day tours to the Hudson Valley and more

Gray Line New York Sightseeing 777 Eighth Ave. btw. 47th & 48th Sts.; PABT, 42nd St. & 8th Ave.; Times Square, Bdwy. btw. 46th & 47th Sts., 800-669-0051 www.newyorksightseeing.com Tours by open-top double-decker bus (enclosed in winter), and much more

Harlem Spirituals/New York Visions 690 8th Ave. (43-44 Sts.), 212-391-0900 www.harlemspirituals.com Explore Harlem on Gospel tours, soul food and jazz tours, and more

Helicopter Flight Services Tours Downtown Heliport (Pier 6 & the East River), 212-355-0801 www.heliny.com Enjoy the sights of NYC from above the turmoil of the streets

Liberty Helicopter Tours Downtown Manhattan Heliport, Pier 6 & the East River, 212-967-6464 www.libertyhelicopters.com/tours/tourinfo.php Spectacular views of the city from modern jet helicopters

Madison Square Garden All-Access Tour Madison Square Garden, 4 Pennsylvania Plaza (Seventh Ave. & 32nd St.), info: 212-465-5800; groups: 212-465-6080 www.thegarden.com/inandaroundgarden_allaccess.html Go behind the scenes of the world-famous arena on a guided tour

OnBoard Tours 212-852-4821 www.onboardtours.com New York's most comprehensive 5 1/2-hour tour combines driving, short walks, and a ferry cruise

Radio City Music Hall 1260 Sixth Ave. (50 St.), 212-307-7171 www.radiocity.com/themusichall_tours.html Experience over 75 years of magic behind the scenes of America's most spectacular showplace

Apollo Theater 253 W. 125th St. (7-8 Aves.), 212-531-5337

Big Onion Walking Tours 212-439-1090

Bike and Roll NYC Pier 84, Hudson River Park, W. 44th St. & the Hudson River, 866-736-8224, 212-260-0400

Bike Central Park Columbus Circle, 59th St. & Broadway, 917-371-6267

Bike Rental Central Park 348 W. 57th St. (8-9 Aves.), 212-664-9600

Bronx Trolley, The 810 Seventh Ave. at 53rd St., 718-590-3518

Brooklyn Pass Brooklyn, 718-802-3846

Carnegie Hall 57th St. & Seventh Ave., 212-903-9765

Central Park Bike Tours and Rentals SBR Multisports Shop, 203 W. 58th St. (7 Ave.), 212-541-8759

Central Park Carriages Across from the Plaza Hotel on Central Park South and 5th Ave., 212-736-0680

City Running Tours 800-979-3370 or 212-209-3370

CityShow GPS Tour Guide New York, NY, 646-414-1100

Destination Secrets NYC Tours 11 Penn Plaza, 212-946-4885

Express Trails 718-302-1010; 1-866-4-WOODBURY

Heart of Brooklyn 718-638-7700

Hudson Valley Day Trips 42nd St. (8-9 Aves.), 800-669-0051

Hush Tours: A Hip Hop Look At New York 212-714-3527

Manhattan by Sail Pier 17, South Street Seaport, 212-619-0907; 800-544-1224

Manhattan Helicopter Sightseeing Tours Wall Street/Downtown Manhattan Heliport, Pier 6 at the East River, 212-845-9822

Motor Yacht Manhattan Chelsea Piers, Pier 62, 646-336-5270

My Kind of Town New York 866-NY1-TOUR; 212-754-4500

NBC Experience Store / Studio Tour 30 Rockefeller Plaza (49th St. btw. 5-6 Aves.), 212-664-3700

New York Companion Bird Club P.O. Box 286231, 212-987-8299

New York Gallery Tours 526 W. 26th St. (10 Ave.), 212-946-1548

New York TV Show Tickets

New York Water Taxi 718-643-0201

NYC Discovery Walking Tours New York, NY, 212-465-3331

NYC Ducks New York, NY, 800-669-0051

NYC Run: Guided Running Tours New York, NY, 800-979-3370

PhotoTrek Tours Office: 365 Bridge St., #2J, 917-734-7602

Shearwater Sailing North Cove at the World Financial Center, Hudson River between Liberty & Vesey Streets, 212-619-0885

Sidewalk Surprises in Lincoln Square Columbus Circle - 59th Street & Broadway, 212-581-3774

Staten Island Tours Staten Island, 718-297-8687

Susan Sez NYC Walkabouts 917-509-3111

Timeline Touring: Tours of the Lower East Side and Jewish New York info 800-758-0098, tickets 212-209-3370 (Zerve)

Uncle Sam's New York 917-655-0906

United Nations First Ave. @ 46th St., 212-963-TOUR (8687)

Walkin' Broadway 212-997-5004

Walking Chocolate Tour of New York Meet at 484 Broome St. (at Wooster St.), in front of MarieBelle; mail: P.O. Box 727, New York, NY 10014, 917-292-0680

Yankee Stadium Classic Tour Yankee Stadium, The Bronx, 1-877-469-9849