FLATIRON DISTRICT. For all intents and purposes, this Flatiron spot is far too sexy to be thrown into the sports bar mix. This looks like a place where people with expensive taste in clothes and cognac (Read: A-listers) gather and indulge. Not surprisingly, 40/40 attracts plenty of big names ­ after all, Jay-Z is a co-owner ­ with its sophisticated environs. But make no mistake: Thanks to 15 LCD and 8 plasma-screen TVs, it's also one of the best places in town to catch the game. NB The place's name pays homage to baseball's Jose Canseco, Alex Rodriguez, Alfonso Soriano and Barry Bonds (the only Big Leaguers to tally 40 homeruns and 40 stolen bases in one season). TRAIN: N, R, F, V, 1, 9 to 23rd St

UPPER EAST SIDE. If you want to see the preferred watering hole of quite a few of the New York Rangers, try this rather eclectic bar and grill. The Auction House's interior boasts an interesting hodgepodge of sports memorabilia and antique furniture, making it ideal for either watching the big game or perhaps even a first date. Indeed, where else can you catch the Rangers and the Bruins under the watchful eye of a nude portrait? The Auction's back area, a living room complete with a comfortable sofa and fireplace, is a popular after-work meeting place during the week. TRAIN: 4, 5, 6 to 86th St

UPPER EAST SIDE. Boasting a dozen wide-screen plasma TVs and raised bar area (for optimal viewing, of course), Bounce is without question a cool place to meet with friends. Rough brick walls and exposed duct-work give the place a modern, industrial look, which seems to work quite well with the youngish clientele that's drawn here to watch college football, hoops or the NFL. As for eats, Bounce's kitchen serves up familiar ditties like chicken wings and wrap sandwiches as well as a few surprises (soft tacos, rock shrimp linguini, and mac & cheese croquettes, to name a few). TRAIN: 6 to 77th St

EAST VILLAGE. Styled after an English ale house, this Alphabet City watering hole has become a well-adored gathering spot for two main reasons: First, from regional microbrews to little known imports, the selection of beer is astounding (basically, you can order 100 times and taste something different each round). Secondary to the brews, they have strategically placed TVs so that you to see whatever game's on from just about anywhere (bathrooms excluded). And just in case the point wasn't clearly made above: Croxley's has a lot of beer. And it's all good beer, too. TRAIN: F, V at Lower East Side-2nd Ave

CHELSEA. Billed as the "First and Only Gay Sports Bar" in the city, GYM caters to Chelsea's sporting crowd with fun themes, great music and terrific daily drink specials. The comfortable redbrick building that houses GYM has been beautifully restored, and the space now features polished hardwood floors, a fireside sitting area, high ceilings, and a handful of TVs tuned to everything from football to rodeo. A pool table in the back gives patrons a chance to stoke their competitive flames, and a rotating lineup of DJs ensures that music never goes stale. TRAIN: A, C, E to W 14th St