Niagara - the Falls, obviously: take a trip on the Maid Of The Mist, which goes almost to the base of the falls - they WILL get wet, but the plastics macs they give you are very stylish. From what I remember the last time I went to New York, the views from the top of the Empire State building and the Statue of Liberty. There will probably be a long queue for the latter, unless they go first thing in the morning, and there are a LOT of (narrow) steps to get to the viewing chamber (which is surprisingly small). Also Trump Tower, all gold with an indoor "waterfall" feature. You can also get tours around NY on ex-London double decker buses. There is a Naval museum on a pier at 12th Avenue (I think), and you can explore a WW2 aircraft carrier (USS Intrepid) and a nuclear missile submarine, amongst other ships. Shopping for electronic gadgets is fun. Just remember that, although the prices will be cheaper than here; a) being tourists they will get stiffed on the cost of "must have" accessories, like rechargeable batteries; and b) if the Customs and Excise spot these items on their return to the UK they will get hammered for import taxes. There used to be a really good restaurant below ground level in the Empire State; remember that American portions are huge!! Whichever NY airport they will be flying in to (even Newark), consider booking a car to meet them and take them to their hotel (and for the return flight). It's a lot less hassle than getting a bus transfer. They should be able to do this via the internet or through the hotel they will be staying at, and hiring cars (even limos) in the States is a lot more reasonably priced than here. If they haven't been to the States before; one of the first things they should do is go to any bank and get some change - 1 or 2 rolls of quarters ($10 in a roll) should do. Also, absolutely EVERYONE expects a tip (usually around 15% of the bill). Hope they have a great time.