Penn Station is in the midtown area of Manhattan, close to Herald Square, the Empire State Building, Koreatown, and the Macy's department store. Entirely underground, it sits beneath Madison Square Garden, between Seventh Avenue and Eighth Avenue and between 31st and 34th Streets. The station has 21 tracks fed by seven tunnels (the North River Tunnels, the East River Tunnels, and the Empire Connection tunnel).[10]
Penn Station is at the center of the Northeast Corridor, a passenger rail line that connects New York City with Boston, Philadelphia, Washington, D.C., and intermediate points. Intercity trains are operated by Amtrak, which owns the station, while commuter rail services are operated by the Long Island Rail Road (LIRR) and New Jersey Transit. Connections are available within the complex to the New York City Subway, and buses.