Currently the exchange rate is favourable and you can buy a dollar for around 70 cent.

Visitors who do their homework will find that no-cost and low-cost pleasures abound.

The epicentre of high fashion and high finance, live theatre and the visual arts is accessible to all. In fact, travellers on a shoestring usually reap a bounty of riches by wandering a bit off the beaten path and finding undiscovered gems at every street corner.

In the last 15 years, New York has cleaned up its act and neighbourhoods, which were completely inaccessible in the past, have opened up their doors to travellers. People visiting places like Harlem and the Bronx will find that not only are they places of huge interest, but obviously they are a lot cheaper than the likes of the East and West Village. These areas offer a true glimpse of New York life and for those happy to walk Harlem is just beyond the northern tip of Central Park.

Walking is the best way to discover this freshly-polished Apple. Not only is foot travel fast, easy and cheap, but it means you get a feel of the place. Because of its grid system, it's difficult to get lost in New York, but it is advisable to buy a map.

A trip to New York is not about ticking off one of the famous sights after another, the best part of New York is simply walking and taking in all in. But if distances are too big, the world's largest subway system is easy to use. A one-way fare is around 1.50, but you might consider the 5 MetroCard Fun Pass, which delivers a day's worth of unlimited subway or bus travel. A seven-day MetroCard lot unlimited rides is only 15.

A good place to stay is anywhere between Chelsea and Midtown, just because you can walk everywhere. Accommodation costs can be high, but there are many cheaper options even in the more exclusive areas.

Regardless of how long you stay in New York it is never long enough, but there are a few must-see sights, which even the budget traveller can take in.

The Empire State Building No visit to New York is complete without a trip to the top of the Empire State Building. If you have never been to the city that never sleeps, it will give you a great idea of where to go from above, if you have been to New York, why not go up at night for the best view around. Seeing as 10,000 to 20,000 people visit New York's most famous landmark each day, you will have to wait, regardless of when you arrive, but maybe if you go early at 8am when it opens or indeed at 1.15am when the last elevator goes to the top you won't have to wait that long. The Empire State Building is open between 8am to 2am daily.

Brooklyn Bridge The footpath across the Brooklyn Bridge (left), an 1883 engineering marvel spanning the East River will offer any visitor a breathtaking view of New York. Its pedestrian walkway and bike path are elevated slightly above the road. Many bridge-crossers time their trek for sunset, when twinkling lights magically start to transform the cityscape. If you want to get the best view, jump on a cab across the bridge and walk back, alternatively hop on a subway for around 1.50 and walk back. Allow a half hour to cross. This is a view not to be missed.

The City's Parks Central Park features 843 acres of public space in the heart of Manhattan with seven bodies of water contained within its boundaries. Designed by Frederick Law Olmstead and Calvert Vaux, Central Park first opened in the winter of 1859.

Named for the battery of cannons that once guarded New York, Battery Park dominates the southern tip of Manhattan. The park is a good jumping-on point for tours of Ellis Island, Staten Island and the Statue of Liberty, and it is the best place to view the convergence of the Hudson and East Rivers.

Located along Manhattan's West Side, the Hudson River Park consists of 550 acres of waterfront park space running from Battery Park to 59th Street. The Hudson River Park has five miles of bike paths running along the Hudson River and hosts a variety of events including movie screenings.

The Museums New York houses some of the most incredible museums on the planet and even if you are pushed for time, a trip to any one won't disappoint. You have to pay admission into most of them, but they offer free admission on certain days. The Guggenheim is a popular museum for fans of modern art and architecture visiting New York. It has an extensive permanent collection, but there are great current exhibitions, so it may help to check out what's on before you go. Entry to the Guggenheim Museum is by pay-what-you-wish donation on Friday nights after 5:45 pm (the museum closes on Friday nights at 7.45). With the usual price-tag of 15, it's a popular time to visit the Guggenheim, so arrive early and be prepared for crowds.

One of New York City's most popular tourist attractions, the Metropolitan Museum of Art welcomes over five million visitors a year. Admission is 15, but free on Sundays between 10am and 12pm. The Dahesh Museum of Art is free on the first Thursday of each month from 6-9 pm, while the Jewish Museum offers free admission on Saturdays from 11am to 5.45pm. On Fridays go to the International Center for Photography, where you can give a voluntary contribution on Fridays from 5-8pm.

Best deals getting around The Staten Island Ferry is free at all times.

The 30-minute cruise from the tip of lower Manhattan to Staten Island provides heady views of the skyline, cargo ships and tugboats and the Statue of Liberty. Wait for an older ferry because the newer ones have no outside deck space. After disembarking on Staten Island, you can get right back on a Manhattan-bound boat.

Admission to the star attractions in New York Harbour, the Statue of Liberty and Ellis Island is free, but the scenic Circle Line ferry ride from Battery Park is not. A round-trip ticket good for both islands, though, costs only $10 for adults, $4 for children 4-12. The interior of the Statue of Liberty has been closed since 11 September, 2001, but the grounds of Liberty Island are open, as are the gift shops and restaurant.

Ellis Island, in addition to exhibits and a movie on the immigrants who passed through its doors from 1892 to 1954, has a new computer center where visitors pay $5 (per family) to search passenger records.

Where to stay Accommodation in New York can be very pricey but there are cheap options. For example the New Yorker Hotel on 481 Eighth Avenue at 34th Street. The New Yorker Hotel was originally built in the late 1930s and has a rich history, which is well reflected in the Art Deco style of the lobby. It was the largest hotel in New York at the time, with 2,500 rooms. The New Yorker Hotel shut its doors in 1972 but reopened in 1995 after a complete renovation, and in 2000, it became part of the Ramada chain. The renovated hotel now has approximately 1,000 guest rooms.

The New Yorker Hotel is one of my favourite choices for reasonably-priced accommodations in New York City. Rooms are available for around 80 per night. As part of the Ramada chain, they often have promotions for even better rates, particularly with multiple night stays. For more information visit www. newyorkerhotel. com.

If you stay for a week or more or if you are visiting with a large group, staying in an apartment will save you money. Not only can an apartment often accommodate more guests than a hotel room, staying in an apartment can mean saving money by preparing some meals in the apartment.

There are a host of websites you can check out before you go including www. craigslist . com, www. nyhabitat. com and www.manhattan getaways. com. You can rent apartments for as little as 80 a night for a minimum of two or three nights.

Alternatively the American Dream Hostel has a Midtown location in Manhattan and provides a friendly, safe and clean environment in which you can enjoy your stay in New York City. There are two bed rooms available and prices include free breakfast in the morning, linen and towels. Rates vary.

For instant reservation and confirmation call 001 212 260 9779. You can also find hotel offers on www. ebookers. com and www.hotelopia. ie and www.1800hotels. ie.

Where to eat In New York, you can pretty much enjoy food from every country on the planet. Food is relatively cheap and even if you just grab a sandwich from one of the thousands of delis you won't be disappointed. The portions everywhere are huge and you can enjoy a meal for less than 4. At Dojo on 14 West 4th Street, Greenwich Village you can enjoy big portions of vegetarian-friendly food for less than 3.50, at the Indian restaurant Chennai Garden, on 129 East 27th St in Gramercy, you can get lunch deals for around 5 and at Cafe Edison, 228 West 47th St, you can get lunch for around 8. This Times Square restaurant is popular with professionals and has an only-in-New York feel, as it is located in the former ballroom of the Edison Hotel. For more information on cheap restaurants buy a Lonely Planet or Rough Guide to New York.

GETTING THERE
Aer Lingus offers direct fares from Dublin starting at /160 each way less taxes.

American Airlines offer flights via London for /367 including taxes this October, British Airways have flights via London from /417 including taxes and Lufthansa German Airlines via Frankfurt offer flights from /743 including all taxes. Delta offer non-stop flights starting from /473 including taxes.

Tour America offer deals to New York including shopping trips starting from /725 per person, including free accommodation and free shopping vouchers. Prices are based on four adults sharing at the Edison Hotel New York. For more information call 01 8173535 or visit www. touramerica. ie. For flights go to www. ebookers. com. The best way to get from JFK International airport into New York City is by taxi, which will cost around /30.