FORM 10-Q

			 SECURITIES AND EXCHANGE COMMISSION
			       Washington, D.C. 20549


	 [x]  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
			   SECURITIES EXCHANGE ACT OF 1934

	 For the quarterly period ended March 31, 1997

					 OR

	 [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE 
			   SECURITIES EXCHANGE ACT OF 1934

	 For the transition period from ____________ to ___________

	 Commission file number 0-827

			  EMPIRE STATE BUILDING ASSOCIATES
	       (Exact name of registrant as specified in its charter)

	    A New York Partnership                   13-6084254
	    (State or other jurisdiction of          (I.R.S. Employer
	    incorporation or organization)           Identification No.)

		       60 East 42nd Street, New York, New York
		       (Address of principal executive offices)
					10165
				     (Zip Code) 

				    (212) 687-8700
		 (Registrant's telephone number, including area code)

					 N/A
	    (Former name, former address and former fiscal year, if
	    changed since last report)

	    Indicate by check mark whether the Registrant (1) has filed
	    all reports required to be filed by Section 13 or 15(d) of
	    the Securities Exchange Act of 1934 during the preceding 12
	    months (or for such shorter period that the Registrant was
	    required to file such reports), and (2) has been subject to
	    such filing requirements for the past 90 days.
	    Yes [ X ].  No [   ].


		An Exhibit Index is located on Page 14 of this Report.
	      Number of pages (including exhibits) in this filing:  14.<PAGE>






									2.

			  PART I.  FINANCIAL INFORMATION              

	 Item 1.  Financial Statements.

			  Empire State Building Associates
			    Condensed Statement of Income
				     (Unaudited)          

						   For the Three Months
						      Ended March 31,
					       1997              1996   

 Income:

   Rent income, from a related
     party (Note B)                         $1,504,687        $1,504,687
   Dividend income                               2,382             2,094
					    ----------        ----------
       Total income                          1,507,069         1,506,781
					    ----------        ----------
 Expenses:

   Leasehold rent                              492,500           492,500
   Supervisory services, to a 
     related party (Note C)                     39,854            39,854
   Amortization of leasehold                    52,117            52,117
   Miscellaneous                                   -0-                46
					    ----------        ----------
       Total expenses                          584,471           584,517
					    ----------        ----------
 Net income                                 $  922,598        $  922,264
					    ==========        ==========
 Earnings per $10,000 partici-
   pation unit, based on 3,300
   participation units out-
   standing during the year                 $   279.58        $   279.47
					    ==========        ==========
 Distributions per $10,000
   participation:

 Distributions per $10,000 
   participation consisted 
   of the following:
     Income                                 $   279.58        $   279.47
     Return of capital                           15.07             15.18
					    ----------        ----------
       Total distributions                  $   294.65        $   294.65
					    ==========        ==========

       At March 31, 1997 and 1996, there were $33,000,000 of
       participations outstanding.<PAGE>
<PAGE>





		     Empire State Building Associates                       3.
			    Condensed Balance Sheet
				 (Unaudited)            

 Assets                                    March 31, 1997   December 31, 1996
 Current assets
   Cash                                       $   370,534         $   368,152
   Prepaid rent                                    23,831              23,831
					      -----------          ----------
       Total current assets                       394,365             391,983

 Real Estate 
   Leasehold on Empire State Building          39,000,000          39,000,000
     Less, allowance for amortization          35,716,606          35,664,489
					      -----------         -----------
						3,283,394           3,335,511
					      -----------         -----------
     Total assets                             $ 3,677,759         $ 3,727,494
					      ===========         ===========
 Capital
   Capital January 1,                         $ 3,727,494         $ 3,927,316
   Add, Net income: 
     January 1, 1997 through March 31, 1997       922,598                 -0-
     January 1, 1996 through December 31, 1996        -0-           3,689,511
					       ----------         -----------
						4,650,092           7,616,827
   Less, Distributions: 
     Monthly distributions,
       January 1, 1997 through March 31, 1997     972,333                 -0-
       January 1, 1996 through
	 December 31, 1996                            -0-           3,889,333
					       ----------         -----------
						  972,333           3,889,333
					       ----------         -----------

 Capital:
   March 31, 1997                               3,677,759                 -0-
   December 31, 1996                                  -0-           3,727,494
					       ----------         -----------
     Total liabilities and capital:
       March 31, 1997                         $ 3,677,759                    
					      ===========
       December 31, 1996                                          $ 3,727,494
								  ===========<PAGE>
<PAGE>





									   4.

			Empire State Building Associates
		       Condensed Statement of Cash Flows
				 (Unaudited)            

					  January 1, 1997     January 1, 1996
						  through             through
					   March 31, 1997      March 31, 1996

 Cash flows from operating activities:
   Net income                                 $  922,598          $  922,264 
   Adjustments to reconcile net income 
     to cash provided by operating
     activities:
       Amortization of leasehold                  52,117              52,117 
					      ----------          ---------- 
     Net cash provided by operating
       activities                                974,715             974,381 
					      ----------          ---------- 
 Cash flows from financing activities:
   Cash distributions                           (972,333)           (972,333)
					      ----------          ---------- 
     Net cash used in financing 
       activities                               (972,333)           (972,333)
					      ----------          ---------- 
     Net increase (decrease) in cash 
       and cash equivalents                        2,382               2,048 

 Cash and cash equivalents
   beginning of period                           368,152             359,505 
					      ----------          ---------- 

 Cash and cash equivalents
   end of period                              $  370,534          $  361,553 
					      ==========          ========== <PAGE>
<PAGE>
	 Empire State Building Associates                               5.
	 March 31, 1997





	 Notes to Condensed Financial Statements (unaudited)

	 Note A - Basis of Presentation

		   The accompanying unaudited condensed financial
	 statements have been prepared in accordance with the instructions
	 to Form 10-Q and therefore do not include all information and
	 footnotes necessary for a fair presentation of financial position,
	 results of operations and statement of cash flows in conformity
	 with generally accepted accounting principles.  The accompanying
	 unaudited condensed financial statements include all adjustments
	 (consisting only of normal recurring accruals) which are, in the
	 opinion of the partners in Registrant, necessary for a fair
	 statement of the results for such interim periods.  The partners
	 in Registrant believe that the accompanying unaudited condensed
	 financial statements and the notes thereto fairly disclose the
	 financial condition and results of Registrant's operations for the
	 periods indicated and are adequate to make the information pre-
	 sented therein not misleading.

	 Note B - Interim Period Reporting

		   The results for the interim periods are not necessarily
	 indicative of the results to be expected for a full year. 

		   Registrant is a partnership which was organized on July
	 11, 1961.  Registrant owns the tenant's interest in a master
	 operating leasehold (the "Master Lease") on the Empire State
	 Building (the "Building") and the land thereunder, located at 350
	 Fifth Avenue, New York, New York (the "Property").  On November
	 27, 1991, Prudential Insurance Company of America sold the fee
	 ownership of the property to EGHolding Co. Inc. which, through
	 merger and conveyance, reportedly transferred its interest as
	 lessor to Trump Empire State Partners ("Trump").  Associates'
	 rights under the master leasehold remain unchanged.  

		   Registrant's partners are Stanley Katzman, John L. Loehr
	 and Peter L. Malkin (collectively the "Partners"), each of whom
	 also acts as an agent for holders of participations in his
	 respective partnership interest in Registrant (the
	 "Participants").  

		   The initial term of the Master Lease expired on January
	 5, 1992.  On January 30, 1989, Registrant exercised its first of
	 four 21-year renewal options contained in the Master Lease and
	 extended the Master Lease through January 5, 2013.  The annual
	 rent payable under Master Lease is $1,970,000 through January 5,
	 2013 and $1,723,750 annually during the term of each renewal
	 period thereafter.  <PAGE>
<PAGE>
	 Empire State Building Associates                               6.
	 March 31, 1997





		   The value of the Master Lease is stated at cost.  To
	 reflect Registrant's exercise of the first renewal option under
	 the Master Lease, the estimated useful life of the Master Lease
	 has been revised to 25 years, effective January 1, 1988, through
	 January 5, 2013.

		   Registrant does not operate the Property.  It subleases
	 the Property to Empire State Building Company ("Sublessee")
	 pursuant to a net operating sublease (the "Sublease") with a term
	 and renewal options essentially coextensive with those contained
	 in the Master Lease.  On January 30, 1989, Sublessee elected to
	 renew the Sublease for a term commencing January 4, 1992 to
	 January 4, 2013.  

		   Sublessee is required to pay annual basic rent ("Basic
	 Rent") of $6,018,750 from January 1, 1992 through January 4, 2013
	 and $5,895,625 from January 5, 2013 through the expiration of all
	 renewal terms.  Sublessee is also required to pay Registrant
	 overage rent of 50% of Sublessee's net operating profit in excess
	 of $1,000,000 for each lease year ending December 31 ("Overage
	 Rent").

		   Overage Rent and other accumulated interest income is
	 distributed annually after payment of any additional payments for
	 supervisory services to Counsel (as described in Note C below).
	 For 1996, Sublessee reported net operating loss of $7,914,032;
	 therefore, there was no Overage Rent.  

		   Sublessee is a New York partnership in which Peter L.
	 Malkin is a partner.  The Partners in Registrant are also members
	 of the law firm of Wien & Malkin LLP, 60 East 42nd Street, New
	 York, New York, which acts as counsel to Registrant and Sublessee
	 ("Counsel").  See Note C below.

	 Note C - Supervisory Services

		   Registrant pays Counsel for supervisory services and
	 disbursements, (i) the basic payment of $100,000 per annum, (the
	 "Basic Payment") and (ii) an additional payment of 6% of all
	 distributions to Participants in any year in excess of the amount
	 representing a return of 9% per annum on their remaining original
	 cash investment in any year ("Additional Payment").  At March 31,
	 1997, such remaining cash investment was $33,000,000, representing
	 the original cash investment of the Participants in Registrant.

		   No remuneration was paid during the three month period
	 ended March 31, 1997 by Registrant to any of the Partners as such.
	 Pursuant to the fee arrangements described herein, Registrant paid
	 Counsel $25,000 of the Basic Payment for supervisory services for
	 the three month period ended March 31, 1997, and $4,951 a month as
	 the Additional Payment for supervisory services.  The supervisory
	 services provided to Registrant by Counsel include legal,<PAGE>
<PAGE>
	 Empire State Building Associates                               7.
	 March 31, 1997





	 administrative and financial services.  The legal and
	 administrative services include acting as general counsel to
	 Registrant, maintaining all of its partnership records, performing
	 physical inspections of the Building, reviewing insurance coverage
	 and conducting annual partnership meetings.  Financial services
	 include monthly receipt of rent from the Sublessee, payment of
	 monthly rent to the fee owner, payment of monthly and additional
	 distributions to the Participants, payment of all other
	 disbursements, confirmation of the payment of real estate taxes,
	 and active review of financial statements submitted to Registrant
	 by Sublessee and financial statements audited and tax information
	 prepared by Registrants' independent certified public accountant,
	 and distribution of such materials to the Participants.  Counsel
	 also prepares quarterly, annual and other periodic filings with
	 the Securities and Exchange Commission and applicable state
	 authorities and distributes to the Participants quarterly source
	 of distribution reports.

		   Reference is made to Note B of this Item 1 ("Note B")
	 for a description of the terms of the Sublease between Registrant
	 and Sublessee.  The respective interests of the Partners in
	 Registrant and in Sublessee arise solely from ownership of their
	 respective participations in Registrant and, in the case of Mr.
	 Malkin, his ownership of a partnership interest in Sublessee.  The
	 Partners receive no extra or special benefit not shared on a pro
	 rata basis with all other Participants in Registrant or partners
	 in Sublessee.  However, each of the Partners, by reason of his
	 respective interest in Counsel, is entitled to receive his pro
	 rata share of any legal fees or other remuneration paid to Counsel
	 for legal services rendered to Registrant and Sublessee.

		   As of March 31, 1997, the Partners owned of record and
	 beneficially an aggregate $186,250 of participations in
	 Registrant, representing less than 1% of the currently outstanding
	 participations therein totaling $33,000,000.

		   In addition, as of March 31, 1997 certain of the
	 Partners (or their respective spouses) held additional
	 Participations as follows:

		   Peter L. Malkin owned of record as trustee or co-trustee
		   but not beneficially, $170,000 of Participations.  Mr.
		   Malkin disclaims any beneficial ownership of such
		   Participations.

		   Isabel W. Malkin, the wife of Peter L. Malkin, owned of
		   record and beneficially, $153,333 of Participations.
		   Mr. Malkin disclaims any beneficial ownership of such
		   Participations.<PAGE>
<PAGE>
	 Empire State Building Associates                               8.
	 March 31, 1997





		   Stanley Katzman owned of record as trustee but not
		   beneficially, $25,000 of participations.  Mr. Katzman
		   disclaims any beneficial ownership of such
		   participations.

	 Item 2.   Management's Discussion and Analysis of
		   Financial Condition and Results of Operations

		   As stated in Note B, Registrant was organized for the
	 purpose of acquiring the Property subject to a net operating
	 sublease held by Sublessee.  Basic Rent received by Registrant is
	 used to pay annual rent due under the Master Lease, the Basic
	 Payment and the Additional Payment for supervisory services; the
	 balance of such Rent is distributed to the Participants.  Overage
	 Rent and any interest and dividends accumulated thereon are
	 distributed to the Participants after the Additional Payment is
	 made to Counsel. See Note C of Item 1 above.  Pursuant to the
	 Sublease, Sublessee has assumed responsibility for the condition,
	 operation, repair, maintenance and management of the Property.
	 Registrant is not required to maintain substantial reserves or
	 otherwise maintain liquid assets to defray any operating expenses
	 of the Property.

		   Registrant does not pay dividends.  During the three
	 month period ended March 31, 1997, Registrant made regular monthly
	 distributions of $98.21 for each $10,000 participation ($1,178.52
	 per annum for each $10,000 participation).  There are no
	 restrictions on Registrant's present or future ability to make
	 distributions; however, the amount of such distributions depends
	 solely on the ability of Sublessee to make monthly payments of
	 Basic Rent and Overage Rent to Registrant in accordance with the
	 terms of the Sublease.  Registrant expects to make distributions
	 in the future so long as it receives the payments provided for
	 under the Sublease.  See Note B.

		   Registrant's results of operations are affected
	 primarily by the amount of rent payable to it under the Sublease.
	 The amount of Overage Rent payable to Registrant is affected by
	 (i) the cycles in the New York City economy and real estate rental
	 market and (ii) the cost of the Property improvement program
	 described herein under Other Information.  It is anticipated that
	 the improvement program to the Building, which commenced in 1990,
	 will negatively impact Overage Rent in 1997.  It is difficult for
	 management to forecast whether the New York City real estate
	 market will improve or deteriorate over the next few years.  

		   Total income increased for the three month period ended
	 March 31, 1997 as compared with the three month period ended March
	 31, 1996.  Such increase resulted from an increase in dividend
	 income earned on funds temporarily invested in Fidelity U.S.
	 Treasury Income Portfolio.  Total expenses decreased for the<PAGE>
<PAGE>
	 Empire State Building Associates                               9.
	 March 31, 1997





	 three-month period ended March 31, 1997 as compared with the three
	 month period ended March 31, 1996.  Such decrease resulted from
	 miscellaneous expenses incurred in the three month period ended
	 March 31, 1996.

		   The State of New York has asserted utility tax
	 deficiencies through December 31, 1992 in connection with water,
	 steam and non-metered electricity rent inclusion charges to
	 tenants, plus estimated accrued interest.  The Supreme Court, New
	 York County, granted summary judgment in favor of the State, which
	 ruling was affirmed by the Appellate Division, First Department,
	 holding that the State utility tax applies to such rent inclusion
	 charges.  Sublessee sought permission to appeal the Appellate
	 Division's decision and order to the Court of Appeals.  The Court
	 of Appeals denied Sublessee's motion.  In May 1996, Sublessee
	 entered into a settlement agreement with the State.  Pursuant to
	 the terms of the settlement agreement, Sublessee agreed to pay the
	 State's assessed tax in the sum of $979,109, plus interest of
	 approximately $605,000 through July 31, 1996.  The State has
	 tentatively agreed to payment of the aforesaid liability over a
	 period of four years, commencing August, 1996, in equal monthly
	 installments of $40,000, including interest on the unpaid balance
	 at the statutory rate.  Installment payments to the State of
	 $40,000 per month have been made by Sublessee commencing on August
	 1, 1996.  It is anticipated that New York State will seek to
	 impose liability on Sublessee for State utility tax for periods
	 after December 31, 1992.  The amount of such additional tax has
	 yet to be determined.

		   The City of New York has asserted a utility tax
	 deficiency in the amount of $277,125 against Sublessee, through
	 December 31, 1994, in connection with water, steam and non-metered
	 electricity rent inclusion charges to tenants, plus accrued
	 interest of approximately $90,000 through December 31, 1996.
	 Sublessee is contesting the calculation of the City's proposed
	 utility tax deficiency before the New York City Tax Appeals
	 Tribunal.  The final outcome of Sublessee's appeal cannot
	 presently be determined.  It is anticipated that New York City
	 will seek to impose liability on Sublessee for additional New York
	 City utility tax for periods after December 31, 1994.  The amount
	 of such additional tax has yet to be determined.

			   Liquidity and Capital Resources

		   There has been no significant change in Registrant's
	 liquidity for the three month period ended March 31, 1997, as
	 compared with the three month period ended March 31, 1996. 

		   Registrant anticipates that the value of the Building
	 and the Property will exceed the indicated balance sheet value at
	 March 31, 1997.<PAGE>
<PAGE>
	 Empire State Building Associates                              10.
	 March 31, 1997





		   Registrant anticipates that funds for working capital
	 for the Property will be generated by operations of the Building
	 by Sublessee, which entity in turn is required to make payments of
	 Basic Rent and Overage Rent under the Sublease and, to the extent
	 necessary, from additional capital investment by the partners in
	 Sublessee and/or external financing.  Registrant foresees no need
	 to make material commitments for capital expenditures while the
	 Sublease is in effect.

				      Inflation

		   Registrant believes that there has been no material
	 change in the impact of inflation on its operations since the
	 filing of its report on Form 10-K for the year ended December 31,
	 1996, which report and all exhibits thereto are incorporated
	 herein by reference and made a part hereof.

			     PART II.  OTHER INFORMATION

	 Item 1.   Legal Proceedings

		   The Property of Registrant is the subject of the
	 following pending litigation: 

		   Studley v. Empire State Building Associates:  This
	      action was filed in October 1991, in New York Supreme Court.
	      Plaintiff holds a $20,000 original participation in
	      Registrant.  The defendants are the partner Agents of
	      Registrant and Wien, Malkin & Bettex (now Wien & Malkin LLP).
	      Plaintiff has claimed that defendants have committed breaches
	      of fiduciary duty in connection with a solicitation of
	      consents of participants in Registrant in September, 1991,
	      and in respect to other matters affecting Registrant.
	      Motions by plaintiff and defendants for summary judgment are
	      pending.  

			Proceedings Involving Trump Empire State Partners:
	      In December 1994, Registrant received a notice of default
	      from Trump Empire State Partners ("Trump").  The Trump
	      default notice to Registrant claims that Registrant is in
	      violation of the Master Lease because of extensive work which
	      Sublessee has undertaken as part of an improvement program
	      that commenced before Trump reportedly acquired its interest
	      in the Property in 1994.  Trump's notice also complains that
	      the building is in need of repairs.  On February 14, 1995,
	      Registrant and Sublessee filed an action in New York State
	      Supreme Court against Trump and a related entity for a
	      declaratory judgment that none of the matters set forth in
	      the notice of default constitutes a violation of the Master
	      Lease or Sublease, and that the notice of default is entirely
	      without merit.  Registrant's and Sublessee's suit also seeks
	      an injunction to prevent Trump from implementing the notice<PAGE>
<PAGE>
	 Empire State Building Associates                              11.
	 March 31, 1997





	      of default.  On March 24, 1995, the Court granted Registrant
	      a preliminary injunction against Trump.  The injunction
	      prohibits Trump from acting on its notice of default to
	      Registrant, at any time, pending the prosecution of claims by
	      Registrant and Sublessee for a final declaratory judgment and
	      an injunction and other relief against the Trump defendants.  

		   On February 15, 1995, Trump filed an action against
	      Registrant, Sublessee, Counsel, Harry B. Helmsley,
	      Helmsley-Spear, Inc. and the Agents for Registrant in New
	      York Supreme Court, alleging that the notice of default is
	      valid and seeking damages and related relief based thereon.
	      On October 24, 1996, the Court dismissed all of Trump's
	      claims in their entirety against all defendants in the
	      action.  Trump has appealed this dismissal.  

		   In May 1995, Registrant and Sublessee filed a separate
	      legal action against Trump and various affiliated persons for
	      breach of the Master Lease and Sublease and for disparagement
	      of the Property in violation of Registrant's and Sublessee's
	      leasehold rights. The action was amended to include
	      additional claims by Registrant and Sublessee seeking a
	      declaratory judgment that they may act as an owner of the
	      Property for purposes of making applications and related
	      activities pursuant to the New York City Building Code.  By
	      decision and order dated October 24, 1996, the Court
	      sustained Registrant's and Sublessee's claims concerning the
	      parties who may act as owner of the property under the
	      Building Code.  The Court directed that the remaining claims
	      should proceed to trial.  At the same time, the Court
	      dismissed Registrant's and Sublessee's claims against Trump
	      and co-defendants for money damages.  Registrant and
	      Sublessee have taken an appeal from that portion of the
	      Court's order dismissing their claims for money damages.

	 Item 4.   Submission of Matters to a Vote of Security Holders

		   During the fiscal quarter ended March 31, 1997,
	 Registrant did not submit any matter to a vote by the Participants
	 through the solicitation of proxies or otherwise.  

	 Item 5.   Other Information

		   Sublessee maintains the Building as a high-class office
	 building as required by the terms of the Sublease.  

		   In 1990, Sublessee commenced its latest improvement
	 program which is estimated to be completed in 1997 at a total cost
	 in excess of $60,000,000.  Under this program, approximately 6,400
	 windows are being replaced and this portion of the program is
	 completed.  In addition, the elevators have been upgraded through
	 installation of a computerized control system and replacement of<PAGE>
<PAGE>
	 Empire State Building Associates                              12.
	 March 31, 1997





	 all electrical and mechanical equipment.  The elevator
	 modernization program has increased elevator speed from
	 approximately 800-950 feet per minute to approximately 1200 feet
	 per minute.  Also included is waterproofing the Building's
	 exterior, resetting and repairing the limestone facade, upgrading
	 the Building's security system, upgrading and replacing the
	 Building's fire safety system and making substantial further
	 improvement to the air-conditioning, domestic pump and water
	 systems, waterproofing the mooring mast and installing a new
	 observation deck ticket office.  

		   Sublessee anticipates that the costs of improvements to
	 be incurred will reduce or eliminate Overage Rent during the years
	 from 1996 through 1999, but should have no effect on the payment
	 of Basic Rent in those years.  

		   Under Sublessee's management, the Building recently won
	 three awards from the Building Owners and Management Association
	 ("BOMA") (BOMA/NY Award 1989; BOMA Middle Atlantic Region Award
	 1990/91 and the BOMA International Award for excellence 1992/93).
	 The New York Landmarks Conservancy recently awarded a Merit
	 Citation to the Building.  In 1994, Metaloptics recognized the
	 Building for excellence in lighting efficiency.  In December 1994,
	 Energy User News, a national publication, awarded a Certificate of
	 Merit in the lighting category for excellence and innovation in
	 energy efficiency and management of the Building.  


	 Item 6.   Exhibits and Reports on Form 8-K

		   (a)  The exhibits hereto are being incorporated by
	 reference.  

		   (b)  Registrant has not filed any report on Form 8-K
	 during the quarter for which this report is being filed.  <PAGE>
<PAGE>
	 Empire State Building Associates                               13.
	 March 31, 1997





				     SIGNATURES

		   Pursuant to the requirements of the Securities Exchange
	 Act of 1934, the Registrant has duly caused this report to be
	 signed on its behalf by the undersigned thereunto duly authorized.  

		   The individual signing this report on behalf of
	 Registrant is Attorney-in-Fact for Registrant and each of the
	 Partners in Registrant, pursuant to a Power of Attorney, dated
	 August 6, 1996 (the "Power").  



	 EMPIRE STATE BUILDING ASSOCIATES
	 (Registrant)



	 By:  /s/ Stanley Katzman               
	      Stanley Katzman, Attorney-in-Fact*


	 Date:  May 13, 1997


		   Pursuant to the requirements of the Securities Exchange
	 Act of 1934, this report has been signed by the undersigned as
	 Attorney-in-Fact for each of the Partners in Registrant, pursuant
	 to the Power, on behalf of Registrant and as a Partner in
	 Registrant, on the date indicated.  


	 By:  /s/ Stanley Katzman            
	      Stanley Katzman, Attorney-in-Fact*


	 Date:  May 13, 1997










	 ______________________
	    *  Mr. Katzman supervises accounting functions for Registrant<PAGE>
<PAGE>
	 Empire State Building Associates                               14.
	 March 31, 1997





				    EXHIBIT INDEX


	    Number                   Document                      Page*


	    25        Power of Attorney dated August 6,
		      1996, between Peter L. Malkin, John L.
		      Loehr and Stanley Katzman, the
		      partners in Registrant and Richard A.
		      Shapiro and Stanley Katzman, filed as
		      Exhibit 25 to Registrant's Form 10-Q
		      for the quarter ended September 30,
		      1996 and is incorporated by reference
		      as an exhibit hereto.
































	 ______________________
	 *    Page references are based on sequential numbering system.