The island of Manhattan is a part of New York County. Manhattan is actually considered one of the boroughs of New York City. The borough is surrounded by the East River, the Harlem River and the Hudson River.
Manhattan serves as one of the most cultural cities in the United States, and it is also considered to be the financial hub for the country. It is the most populated of the five boroughs, and is one of the top tourist attractions in the United States. Times Square is one of the country's most famous tourist attractions, with approximately 50 million visitors each year.