Positioned in the heart of Manhattan’s iconic Flatiron District, 26 East 23rd Street offers a rare, multi-level retail opportunity with exceptional visibility and branding potential. This fully built-out quick-service restaurant space features venting and gas infrastructure already in place, making it ideal for food and beverage operators seeking a turnkey solution. The property spans three levels, creating flexibility for dining, kitchen, and storage configurations. The location benefits from unmatched pedestrian traffic seven days a week, driven by a vibrant mix of residents, office professionals, and tourists. Surrounding retailers include Sweetgreen, Starbucks, Eataly, Shake Shack, and LEGO, reinforcing the area’s reputation as a premier dining and shopping destination. Nearby corporate headquarters such as IBM, Sony, and Microsoft add to the steady daytime population. With Madison Square Park just steps away and easy access to Madison Avenue and Park Avenue South, this address combines high visibility with strong neighborhood synergy.