The Lower East Side, sometimes abbreviated as LES, is a historic neighborhood in the southeastern part of Manhattan in New York City. It is located roughly between the Bowery and the East River from Canal to Houston streets. Historically, it was understood to encompass a much larger area, from Broadway to the East River and from East 14th Street to Fulton and Franklin Streets.

The Bowery is a street and neighborhood in Lower Manhattan in New York City, United States. The street runs from Chatham Square at Park Row, Worth Street, and Mott Street in the south to Cooper Square at 4th Street in the north. The eponymous neighborhood runs roughly from the Bowery east to Allen Street and First Avenue, and from Canal Street north to Cooper Square/East Fourth Street. The neighborhood roughly overlaps with Little Australia. To the south is Chinatown, to the east are the Lower East Side and the East Village, and to the west are Little Italy and NoHo. It has historically been considered a part of the Lower East Side of Manhattan.