Flushing Bay is a tidal embayment in New York City. It is located on the south side of the East River and stretches to the south near the neighborhood of Flushing, Queens. It is bordered on the west by LaGuardia Airport and the Grand Central Parkway, on the south by Northern Boulevard, and on the east by the neighborhood of College Point. The Flushing River empties into the bay at its southeast corner. A 150-foot-wide navigational channel (46 m) dredged at a depth of 14 feet (4.3 m) runs along much of the bay's length.

The Flushing River, also known as Flushing Creek, is a waterway that flows northward through the borough of Queens in New York City, mostly within Flushing Meadows–Corona Park, emptying into the Flushing Bay and the East River. The river runs through a valley that may have been a larger riverbed before the last Ice Age, and it divides Queens into western and eastern halves. Until the 20th century, the Flushing Creek was fed by three tributaries: Mill Creek and Kissena Creek on the eastern bank, and Horse Brook on the western bank.