the comfort inn 42 W 35th st. A group of us stayed there last year for 4 days shopping & sight-seeing trip. It's not very plush, but it is perfectly clean and comfortable and very reasonable rates. A perfect location, right around the corner from Macys and and right near the empire state. When you come out the front door and turn left you are about 100metres from 5th Avenue. It was my 1st time in NY and I would have been a bit worried about safety and location etc (I've watched too much NYPD Blue etc), but everyone else on the trip were veterans and had stayed in this hotel before. The rates are room rates and include a buffet breakfast: cereals, bagels, donughts coffee. The published rates dont include the local tax but then that's the norm over there. There is a website for the comfort inn group and this hotel is on it. I haven't figured out how to add the links yet. HTH, have a great time