The ESB provides a great view and tour of New York City, but the lines are long. You pay between $13 and $19 for a ticket ($13 just to go up, $6 for a recording that tells you what you're looking at) which seemed a little steep. (The Hancock Tower in Chicago only charges $9 by comparison.) The ESB is definitely a must-do when you're in NYC, but do it with friends. Solo is dull.
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