Flushing is a neighborhood in the north-central portion of the New York City borough of Queens. The neighborhood is the fourth-largest central business district in New York City. Downtown Flushing is a major commercial and retail area, and the intersection of Main Street and Roosevelt Avenue at its core is the third-busiest in New York City, behind Times Square and Herald Square.

Queens is a borough of New York City, coextensive with Queens County, in the U.S. state of New York. Located at the western end of Long Island, it is the largest of the five New York City boroughs by area. It is bordered by the borough of Brooklyn and by Nassau County to its east, and shares maritime borders with the boroughs of Manhattan, the Bronx, and Staten Island, as well as with New Jersey. Queens is the most linguistically and ethnically diverse place on Earth.