Manhattan is an island just 13 miles long and 2 miles wide . It is the centre of American finance, advertising , art theatre, publishing , fashion — and much more. The borough of Manhatten is what most people think of New York, one of the most exciting cities in the world. Manhattan is divided into the East Side and the West Side. The dividing line is Fifth Avenue. So, for example , East 47th Street begins at Fifth Avenue, as does West 47th Street. Manhattan is also divided , wuth less exactnes, into Lower (Downtown), Midtown and Upper (Up-town) Manhattan. As you go North, or uptown, the street numbers get higher. Lower Manhatta refers to street numbers below 14th Street and Central Park, and Upper Manhattan to the renaming, northern, part of the island.