The Sky Room is situated on the top 2 floors of the Times Square building and is the highest rooftop bar in New York City. It’s really easy to find this bar, it’s located on the 40th street between the 8th and 9th Avenue. The lounge itself is huge and consists of a few rooms. The views of Manhattan from this rooftop bar are unforgettable. There’s 2 big terraces, a club and a lounge space. During the day you can enjoy the view from a terrace, while at night the Sky Room becomes a full blown party area where you can dance until the sun comes up.