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If you can’t stand one more trip up the Empire State Building with your holiday out-of-town guests, we’re here to help.

For Broadway, we can’t help but recommend Sir Elton John’s latest scored musical, Billy Elliot (Imperial Theatre, 249 W. 45th St. [212] 239-6200.)

Also check out Speed the Plow, if only to hear Jeremy Piven speak David Mamet’s version of Hollywood. (Ethel Barrymore Theatre, 243 W. 47th St. [212] 947-8844.)

And August: Osage County, winner of last year’s Pulitzer Prize and Tony Award for best play, now boasts Oscar winner Estelle Parsons ½ who is 80 but looks seriously younger. (Music Box Theatre, 239 W. 45th St. [212] 239-6200).

Oh, and you might as well try to see Katie Holmes in All My Sons just so you your guests can say you did. (Gerald Schoenfeld Theatre, 236 W. 45th St. [800] 432-7780). The kids in your group will also thank you for taking them to Disney’s newest Broadway musical, The Little Mermaid (Lunt-Fontanne Theatre, 205 W. 46th St. [866] 870-2717.)

More Holiday Entertaining:

Bounty Hunters: Snap Up Bargains – and Have Fun Doing it – on Black Friday

Doing the Dishes: No Oven Required – Serve Up a Delicious and Healthful Meal

Cheers! Forget Eggnog – Give Your Guests a More Exotic Tipple This Season

PHOTOS: Holiday Home Decor

Beloved Dan Zanes – an 80s pop star-turned-Brooklyn-dad – now plays catchy global tunes for kids and adults alike. He’s playing Holiday House Party with Dan Zanes and Friends which includes disco Hanukkah, Arabic tunes and more at The New Victory Theater. (Dec. 19 to Jan 4 at 209 W. 42nd St. [646] 223-3010.) Off the beaten track, head uptown to Celebrity Autobiography: In Their Own Words. It’s basically a bunch of B-list celebs reading autobiographies by A-list celebs – the vapid, manaically vain, mundane, egotistical, mediocre and anti-intellectual tomes are unintentionally hilarious. (The Triad Theater, 158 W. 72nd St. [212] 868-4444.)

Caroline’s Comedy Club also has great talent i ½ Caroline Hirsch is, after all, the lady who gave comics like Jerry Seinfeld and Chris Rock some of their first big breaks. 1626 Broadway, Tel: 212-757-4100.) Exhausted from Fifth Avenue shopping and sightseeing?

Head for afternoon tea at The London Bar by Gordon Ramsay (151 W. 54th St. [212] 468 8889.) If you need something stronger, there’s the Wine Library at Adour Alain Ducasse at The St. Regis New York, where guests can use an interactive screen to decide which wine to drink. (2 E. 55th St. [212] 710-2277.)

For shopping jewels, check out Mauboussin, the 180-year-old French jeweler that just opened up 6,000 square feet on Madison Avenue. (714 Madison Ave. [212] 752-4300.) Not only is the David Rockwell-designed store gorgeous to look at, Mauboussin also offers jewels at a range of prices: from $290 to $15 million, with watches ranging from $1,750 to $90,850. Learn about diamonds at the diamond bar, and check out their “salon de gourmandise” on the fourth floor, where serious shoppers are treated to lattes and patisseries from Thomas Keller’s beloved Bouchon Bakery. The space also includes a private top floor where top chefs like Michelin-starred Yannick Alleno of Le Meurice fly in for private monthly dinners amidst sculptures by artist and Mauboussin jewelery designer Marine Delterme as well as paintings by Japanese artist Aki Kuroda.

If it is the weekend and you’re with kids, check out Madeline’s Tea at the Carlyle Hotel’s Bemelmans Bar, filled with murals painted by Ludwig Bemelmans, Madeline author, illustrator and resident of this landmark luxury hotel that has been operating since 1930. (You can also impress your guests by telling them how President John F. Kennedy once resided, entering and exiting by way of secret tunnels.) Served on Saturdays, at 10 a.m. and 12.30 p.m., Madeline’s Tea comes with a children’s buffet, afternoon tea and a la carte menus – plus a singalong from the Madeline song book with Tina de Varon.

Then take your kids to Toys R Us (1514 Broadway [800] TOYSRUS) so they can build their own robots at Robot Galaxy.

Later that evening, tuck the kids in (with the help of sensiblesitters.com if need be) and then head out to the bar at Jean-Georges in the Trump International Hotel and Towers (1 Central Park West [212] 299-3900), where you can enjoy a sublime caviar egg while sipping champagne, and Bar Boulud (20 E. 76th St. [212] 772.2600) where you can have a glass of wine or a meal before or after you Lincoln Center show.

In the Meatpacking District, check out Bagatelle for dinner, its new lounge RdV (Rendez Vous) and the nightclub Kiss and Fly. (All are located at 409 W. 13th St. [212] 675-2400.)

There’s also Center Cut at the Empire hotel for pre or post Lincoln Center performances, Chinatown Brasserie for fabulous dim sum brunch (380 Lafayette St. [212] 533-7000), and Lever House (390 Park Ave [212] 888-2700) for power lunch spotting that’s an alternative to Michael’s and the Four Seasons.

Finally, take your out-of-towners on a Central Park North tour in Harlem. Stroll by the river and park before dining at newly opened Talay (701 West 135th St. [212] 491-8300) for original Latino Asian cuisine. The dishes are served tapas/family style and range from $7 to $25. It’s near other new restaurants, Covo (701 W. 135th Street [212] 234-9573) and Body (701 West 135th St [212] 694-1416) and classics like Sylvia’s (328 Lenox Ave. [212] 996-0660) and Dinosaur BBQ (646 W. 131 St.[212] 694-1777).

Shoppers can take in Fairway Market (2328 12th Ave [212] 234-3883) on the recently redeveloped West Harlem Waterfront. Legendary Cotton Club (125th & 12th Ave. [888] 640-7980) and the Apollo Theater (253 W. 125th St. [212] 531-5300) are also nearby. Grants Tomb, Columbia University and the Diaspora Now Gallery of Caribbean Fine Art & Crafts (80 St. Nicholas Place, Suite 1B [212] 491-4652) are also within walking distance if you, your guests and the weather are up for it.

In the Big Apple, new traditions are created faster than a New York minute. Here’s a selection of classic trips – and some new twists to try

Classic: Ice skating at Rock Center.

New twist: Skating at the Museum of Natural History.

Classic: High Tea at the Plaza.

New twist: Traditional British afternoon tea at The London Bar by Gordon Ramsay.

Classic: FAO Schwarz, from the giant piano to the new make your own Barbies and car sections.

New twist: The Robot Galaxy new store-within-a-store at the Toys R Us in Times Square.

Classic: Mother and daughter teas at American Girl.

New twist: The Carlyle Hotel’s weekend Madeline teas where the murals are painted by Madeline author and illustrator Ludwig Bemelman, a resident who paid his ginormous bill with the murals.

Classic: Sylvia’s for dinner in Harlem.

New twist: Talay, for original Latino Asian cuisine.

Classic: Bellinis high up in the Rainbow Room.

New twist: Champagne and caviar at bar at Jean-Georges in the Trump International Hotel and Towers

Classic: Peter Luger Steakhouse.

New twist: Strip House, downtown, and the just-opened Center Cut in the Empire Hotel by Lincoln Center

Classic: Breakfast at Tiffanys.

New twist: Pastries at Mauboussin

Classic: Pay to bring your own nanny to town.

New twist: Contact sensiblesitters.com.)

Classic: For great Big Apple views, meet friends upstairs at the Peninsula Hotel.

New twist: 230 Fifth – the rooftop lounge has wraparound views of NYC and high powered heat lamps. If you’re still chilly, management provides cozy bathrobes, so you can snuggle up and as you feel like you’re touching the Empire State Building.