The Millenium Broadway Hotel New York is located in the heart of New York City's time square, on W 44th St. It's within walking distance of nearly all the the Broadway Theaters. For example, the Phantom of the Opera theater is only 2 blocks, or a 5 minute walk, away!
The hotel is geared towards business traveler. The rooms come with wireless and wired Internet (you have to pay extra). The beds are comfortable and the rooms are actually spacious (for new york city standards)
Expect to pay around $200 to $300 per room per each night. Rooms aren't cheap, but this is average for what a business room in New York City normally costs.
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