The New York borders are: Lake Erie, Lake Ontario and Canada in the North. To the South, Pennsylvania, New Jersey. The Atlantic Ocean, Vermont and Massachusetts and Connecticut are border to the East. New York’s west borders are: Lake Erie, Lake Ontario, Canada and Pennsylvania. 3 New York is the largest city in the United States; unlike other American cities that make up a single district, New York is comprised of five of them, which are Manhattan, Queens, Brooklyn, the Bronx and State Island. Lima, just as New York is a really important part of USA. Lima as well is important to Peru. Lima is not just the largest place of the nation, it also the fifth largest city in the Americas. Lima is located on the Rimac River, about seven miles east of the Pacific Ocean. The New Yorker’s climate is extreme. Winter is very cold and wet, with January and February, the months in which the lowest temperatures are recorded, reaching up to -4ºF with frequent snowfall. In summer the temperature is very hot sometimes exceeding 105 °F, humidity is also huge during the months of July and August. The best season is fall, start s September, October and November. The tourist may enjoy the crisp and clear air and sun shine. In contrast to New York weather, Lima’s weather is less intense .Although Lima is in tropics; its climate is temperate because of the effects of Peru Current. It receives virtually no rain but a lot winter fog. 4 Summers are usually warm, humid and sunny. Therefore, New York known as “ Capital of the World”, E. B. White say “New York is the concentrate of art and commerce and sport and religion and entertainment and finance, bringing to a single compact arena the gladiator, the evangelist, the promoter, the actor, the trader and the merchant” (Sherman). This is capital of the world, not by the number of inhabitants, either for its political importance, but