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CIRCLE LINE
Though there's a certain allure to hopping on the free Staten Island Ferry for a budget trip across New York Harbor, you can't really beat the tours offered by the venerable Circle Line. Kurt Vonnegut called Manhattan "skyscraper national park," and the best place to see everything from classics like the Empire State Building to the new World Trade Center is from the water.
The Circle Line offers an array of trips, ranging from shorter trips that just go out to the Statue of Liberty to a full circumnavigation of Manhattan.