Comedy Clubs
Carolines ( Broadway up from Times Square ) offers some of the best comedians around, both big and up and coming names can be seen here. Also NY Comedy Club ( 241 East 24th St ) features top comics including some seen on Letterman and The Tonight Show.

Theatre
If you fancy catching a show, check out your City Guide for details of whats on, your concierge will be able to book available tickets for you. If the show you want is sold out try the TKTS booth in Times Square, they sell tickets at discount prices, they open at 10am but it's wise to get there very early as  large queues  form very quickly. You can only pay in cash or with Travellers Cheques and the price will include a small handling fee, but with discounts of 25 to 50% it's well worth it

Dining
Thanks to NYs ethnic heritage the choice and variety of restaurants is endless. Food is a way of life for New Yorkers so you will find places to cater for all tastes and pockets 24 hours a day, look out for the menus posted outside just like the UK. A lot of the bars also offer food usually up until midnight but quite often the choice and variety here can be limited and often quite basic. One thing  for sure the portions everywhere are simply huge, you will not starve here.
more info

Nightime is when the city really buzzes, have a meal then why not check out a bar or two then maybe a club, a Broadway show perhaps, Comedy Club  or even some late night shopping, the list is endless. It's worth getting hold of a copy of "Time Out New York" before you go,  you can pick this up from most WH Smiths or online at www.timeoutny.com.

NY

Alligator Alley  485 Amsterdam Ave  ( bet 83rd & 84th )
Cheap beer, pool table, young loud crowd
Arthur's Tavern  57 Grove St ( 7th Ave )
Jazz music, a bit touristy
Bitter End  147 Bleecker St
Cheap beer, student bar
Bleeker Street Bar  56-58 Bleeker Street ( bet Broadway & Lafayette st )Cheap beer, pool table, dartboards
Blondies  212 W 79th St ( bet Amsterdam & Broadway )
Sports bar with far too many TVs
Bourbon Street  407 Amsterdam Ave ( bet 79th & 80th )
Bit of a tight squeeze
Brother Jimmy's  428 Amsterdam Ave ( bet 80th & 81st )
Locals bar
Coyote Ugly  153 First Ave ( bet 9th & 10th )
You have seen the crap film, the bar is ok though and they do hang the bras up too !
Dublin House  225 W 79th St (bet Amsterdam & Broadway )
Top bar !!! Cheap beer, witty barstaff, you will feel at home straight away here, a real drinkers bar.
Gin Mill  442 Amsterdam Ave (bet 81st & 82nd )
Weekend beer and wings specials, foosball table.
Hooters  211 W 56th St ( bet Broadway & 7th Ave )
Been to one, you been to them all, for tourists who want to meet more tourists.
Indigo Bar  487 Amsterdam Ave/83rd St
DJs Wed -Sat
Jakes's Dilemma  430 Amsterdam Ave
Cool bar to chill out and watch TV or play the locals at pool if you can get on the table
McAleer's Pub  425 Amsterdam Ave ( bet 80th & 81st )
Cheap beer and watch the game on TV
Nevada Smiths  74 Third Ave ( bet 11th & 12th )
Wanna watch live Premiership games, get up early and come here. Full of Man Utd fans though.
Peculier Pub  145 Bleeker St ( bet La Guardia Pl & Thompson )
Massive beer selection, student hangout
Peters  182 Columbus Ave ( bet 68th & 69th )
Narrow crowded bar but worth a visit
Playwright Tavern  202 W 49th St ( bet Broadway & 7th Ave )
Touristy bar
Racoon Lodge  480 Amsterdam Ave/83rd St
Go check it out !
Red Lion  151 Bleeker St
Live music and cheap beer
The Saloon  1920 Broadway/64th St
Make it part of the bar crawl

Shark Bar  307 Amsterdam Ave ( bet 74th & 75th )
Narrow and tight, thats the bar not the women
The Snug  450 Amsterdam Ave ( bet 81st & 82nd )
Name says it all.
Tequilaville  64 W 52nd St (bet 5th & 6th Ave )
Do not go there unless you want to talk to other tourists about the english weather.
Venue  505 Columbus Ave ( bet 84th & 85th )
another one for the bar crawl

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Check out  your City Guide for the latest in NY nightlife for the duration of your visit, remember the city never sleeps !