my personal opinion wouls be Times Square and Manhattan
Times Square is certainly quite popular and Manhattan is by far the most visited part of New York City. Other famous attractions include the Empire State Building; the Statue of Liberty; museums like the American Museum of Natural History and the Metropolitan Museum of Art; Central Park; and Wall Street. For a more complete list of New York attractions, see
http://www.theinsidertravelguides.com/nyc/attractions/attractions.htm