FLATIRON DISTRICT. Whether you're searching for an 18th-century garden bench or a jumbo bar of sandalwood-scented soap, ABC Carpet and Home can help. They boast a large inventory and stock enough chenille throws, Venetian chandeliers and art glass lamps for every decorating style. Gardening accessories, antique hatpins, vintage clocks and housewares are also popular. Crystal, silver, needlepoint pillows, fabric by the yard, and, of course, carpets also abound. In fact, the gorgeous beaded lamp shades ($90-$500) would be worth the trip alone. As soon as Christmas nears, ABC becomes a tree ornament paradise. If you're a chestnuts roasting on an open fire, mulled cider drinking, Christmas carol sort of person who individually unwraps and re-wraps tree ornaments in sheets of tissue paper every year, you won't want to miss it! TRAIN: 4, 5, 6, L, N, R to Union Sq-14th St

MIDTOWN EAST. Long known for its trend setting clients, this $100 million emporium can outfit you from head to toe and all points in between. Some feel this is the finest men's and women's specialty retailer in the country. If you have money to spend and a taste for exquisite and luxurious fashion, this is the place for you. The shop features the finest imports from famous designers as well as Barneys' own private label. If nothing else, stop to admire the creatively extravagant displays. TRAIN: 4, 5, 6 to 59th St; N, R to Lexington Ave

MIDTOWN EAST. This self-titled "ultimate store for gentlemen" offers discerning shoppers quality products. The level of the store's atmosphere and staff is surpassed only by the quality of its merchandise. Greeters at the store's entrances will gladly accompany shoppers as they browse through a grand selection of designer clothing and merchandise. Other features of Bergdorf's include in-house alterations, the "To Boot" shoe boutique and several bars and restaurants. TRAIN: N, R, E, F to 5th Ave

MIDTOWN EAST. This is definitely a unique shopping experience. You will be thoroughly entertained by toys and games that speak to the kid in you. Many toys sold here are one-of-a-kind finds. Be sure to check out the clock at the entrance and don't miss the 17-foot teddy bear. Have fun! TRAIN: N, R to 5th Ave#13;#10;#13;#10;

GARMENT DISTRICT. Known for its annual Thanksgiving Day Parade (the most watched Santa parade in the world) and the movie it inspired ("Miracle on 34th Street"), Macy's is a venerable city landmark venturing 10 stories up and stretching the length of an entire city block. From a visitor's point of view, the store can be a bit daunting in its vastness, so get a directory as soon as you walk in the door and plan your route carefully! Two departments you won't want to miss: the toy department, which turns into a fantasy Santaland during the holidays, and the Cellar, a gastronome's paradise filled with every conceivable piece of cooking equipment and a huge array of gourmet foods. NB Macy's does have extended holiday hours.