7th Avenue @ 32nd Street

The current Madison Square Garden is actually the third building with that name in New York. The first was a small theater that was destroyed in the 1880s, but the second Madison Square Garden, designed in 1889 by Stanford White, was a magnificent structure. Its tower was, for a time, the second–tallest structure in New York City, and its auditorium, with 8,000 seats, was the largest ever built in the United States. The current Madison Square Garden was built above Pennsylvania Station in 1968. It seats 22,344 people and box seats rent for as much as $200,000.