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 September 30, 1995

                                         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>




                          PART I.  FINANCIAL INFORMATION              

         Item 1.  Financial Statements.

                          Empire State Building Associates
                            Condensed Statement of Income
                                     (Unaudited)          

                                  For the Three Months    For the Nine Months
                                  Ended September 30,     Ended September 30,
                                    1995       1994        1995       1994   

 Income:

   Rent income, from a related
     party (Note B)              $1,504,688 $1,504,688  $4,514,063 $4,514,063
   Dividend income                    2,589      2,046      33,528     35,770
                                 ---------- ----------  ---------- ----------
       Total income               1,507,277  1,506,734   4,547,591  4,549,833
                                 ---------- ----------  ---------- ----------
 Expenses:

   Leasehold rent                   492,500    492,500   1,477,500  1,477,500
   Supervisory services, to a 
     related party (Note C)          39,854     39,854     119,563    119,563
   Amortization of leasehold         52,117     52,117     156,351    156,351
                                 ---------- ----------  ---------- ----------
       Total expenses               584,471    584,471   1,753,414  1,753,414
                                 ---------- ----------  ---------- ----------
 Net income                      $  922,806 $  922,263  $2,794,177 $2,796,419
                                 ========== ==========  ========== ==========
 Earnings per $10,000 partici-
   pation unit, based on 3,300
   participation units out-
   standing during the year      $   279.64 $   279.47  $   846.72 $   847.40
                                 ========== ==========  ========== ==========

 Distributions per $10,000 
   participation consisted 
   of the following:
     Income                       $  279.64 $   279.47  $   846.72 $   847.40
     Return of capital                15.01      15.18    1,073.37   2,250.80
                                  --------- ----------  ---------- ----------
       Total distributions        $  294.65 $   294.65  $ 1,920.09 $ 3,098.20
                                  ========= ==========  ========== ==========

       At September 30, 1995 and 1994, there were $33,000,000 of
       participations outstanding.<PAGE>
            Empire State Building Associates                       3.
            September 30, 1995


                        Empire State Building Associates
                            Condensed Balance Sheet
                                 (Unaudited)            

 Assets                                September 30, 1995   December 31, 1994
 Current assets
   Cash                                        $  357,477          $3,653,616
   Prepaid rent                                    23,831              23,831
   Overage rent due from Empire State 
     Building Company, a related party 
     (Note B)                                         -0-              97,887
                                               ----------          ----------
       Total current assets                       381,308           3,775,334
 Real Estate 
   Leasehold on Empire State Building          39,000,000          39,000,000
     Less, allowance for amortization          35,403,902          35,247,551
                                               ----------          ----------
                                                3,596,098           3,752,449
                                               ----------          ----------
     Total assets                              $3,977,406          $7,527,783
                                               ==========          ==========
 Liabilities and Capital
  Current liabilities 
   Accrued expense, to a related
     party (Note C)                            $      -0-          $    8,253
                                               ----------          ----------
   Total current liabilities                          -0-               8,253
                                               ----------          ----------
 Capital
   Capital January 1,                           7,519,530          11,615,924
   Add, Net income: 
     January 1, 1995 through Sept. 30, 1995     2,794,177                 -0-
     January 1, 1994 through December 31, 1994        -0-           7,100,005
                                               ----------          ----------
                                               10,313,707          18,715,929
   Less, Distributions: 
     Monthly distributions,
       January 1, 1995 through Sept. 30, 1995   2,917,000                 -0-
       January 1, 1994 through
         December 31, 1994                            -0-           3,889,333
     Distribution on February 28, 1995 of 
       Overage Rent for the lease year ended 
       December 31, 1994 and dividend income    3,419,301                 -0-
     Distribution on February 28, 1994 of
       Overage Rent for the lease year ended
       December 31, 1993 and dividend income          -0-           7,307,066
                                               ----------         -----------
                                                6,336,301          11,196,399
                                               ----------         -----------
 Capital                                        3,977,406           7,519,530
                                               ----------         -----------
     Total liabilities and capital             $3,977,406         $ 7,527,783
                                               ==========         ===========<PAGE>
            Empire State Building Associates                       4.
            September 30, 1995


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

                                          January 1, 1995     January 1, 1994
                                                  through             through
                                       September 30, 1995  September 30, 1994

 Cash flows from operating activities:
   Net income                                 $2,794,177          $2,796,419 
   Adjustments to reconcile net income 
     to cash provided by operating
     activities:
       Amortization of leasehold                 156,351             156,351 
       Change in Overage Rent due from
         Empire State Building Company,
         a related party                          97,887              12,818 
       Change in accrued supervisory
         services, to a related party             (8,253)             (4,409)
                                              ----------          ---------- 
     Net cash provided by operating
       activities                              3,040,162           2,961,179 
                                              ----------          ---------- 
 Cash flows from financing activities:
   Cash distributions                         (6,336,301)        (10,224,066)
                                              ----------          ---------- 
     Net cash used in financing 
       activities                             (6,336,301)        (10,224,066)
                                              ----------          ---------- 
     Net decrease in cash and 
       cash equivalants                       (3,296,139)         (7,262,887)

 Cash and cash equivalents
   beginning of quarter                        3,653,616           7,622,766 
                                              ----------          ---------- 

 Cash and cash equivalents
   end of quarter                             $  357,477          $  359,879 
                                              ==========          ========== <PAGE>
            Empire State Building Associates                       5.
            September 30, 1995


         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 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").  The fee owner
         of the Property is Trump Empire State Partners.  

                   Registrant's partners are Donald A. Bettex, Peter L.
         Malkin and C. Michael Spero (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.  

                   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<PAGE>
            Empire State Building Associates                       6.
            September 30, 1995


         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 1994, Sublessee reported net operating profit of
         $8,195,774 and paid Registrant Overage Rent of $3,597,887.
         Registrant included such Overage Rent in income for 1994.  Total
         funds available for distribution were $3,637,554, including
         dividend income of $39,667 earned on temporary investments
         (primarily with the Fidelity U.S. Treasury Income Portfolio).
         After additional payments for supervisory services of $218,253 to
         Counsel (as described in Note C below), the balance of $3,419,301
         was distributed to the Participants on February 28, 1995.

                   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 & Bettex, 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 cash
         investment in any year ("Additional Payment").  

                   No remuneration was paid during the three and nine month
         periods ended September 30, 1995 by Registrant to any of the Part-
         ners as such.  Pursuant to the fee arrangements described herein,
         Registrant paid Counsel $25,000 and $75,000, respectively, of the
         Basic Payment for supervisory services for the three and nine
         month periods ended September 30, 1995, and $4,951 a month as the
         Additional Payment for supervisory services.  The supervisory
         services provided to Registrant by Counsel include legal,
         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<PAGE>
            Empire State Building Associates                       7.
            September 30, 1995


         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 the 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 September 30, 1995, the Partners owned of record
         and beneficially an aggregate $121,250 of participations in
         Registrant, representing less than 1% of the currently outstanding
         participations therein totaling $33,000,000.

                   In addition, as of September 30, 1995 certain of the
         Partners (or their respective spouses) held additional
         Participations as follows:

                   Barbara N. Bettex, the wife of Donald A. Bettex, owned
                   of record and beneficially, $12,500 of Participations.
                   Mr. Bettex disclaims any beneficial ownership of such
                   Participations.

                   C.M. Spero owned of record as trustee or co-trustee, but
                   not beneficially, $55,000 of Participations.  Mr. Spero
                   disclaims any beneficial ownership of such
                   Participations.

                   Peter L. Malkin owned of record as trustee or co-trustee
                   but not beneficially, $120,000 of Participations.  Mr.
                   Malkin disclaims any beneficial ownership of such
                   Participations.

                   Peter L. Malkin owned of record as successor-trustee of
                   two separate trusts a total of $80,000 of
                   Participations.  Mr. Malkin has a remainder interest in
                   each of such trusts.

                   Isabel W. Malkin, the wife of Peter L. Malkin, owned of
                   record and beneficially, $100,000 of Participations.<PAGE>
            Empire State Building Associates                       8.
            September 30, 1995


                   Mr. Malkin 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 and
         nine month periods ended September 30, 1995, Registrant made
         regular monthly distributions of $98.21 for each $10,000 par-
         ticipation ($1,178.52 per annum for each $10,000 participation).
         On February 28, 1995, Registrant made an additional distribution
         of $1,036.15 for each $10,000 participation.  Such distribution
         primarily consisted of Overage Rent paid to Registrant by
         Sublessee in accordance with the terms of the Sublease.  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 downturn 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 1995
         through 1999.  It is difficult for management to forecast whether
         the New York City real estate market will improve over the next
         few years.  

                   A decrease in Overage Rent results in a reduction in the
         amount of distributions made to the Participants and a reduction
         in the expenditure for supervisory services.  Anticipated
         reductions in the future Overage Rent will not have any other
         impact on Registrant.  <PAGE>
            Empire State Building Associates                       9.
            September 30, 1995


                   Total income increased for the three-month period ended
         September 30, 1995 as compared with the three-month period ended
         September 30, 1994.  Such increase resulted from an increase in
         dividend income earned on funds temporarily invested in Fidelity
         U.S. Treasury Income Portfolio.  Total income decreased for the
         nine-month period ended September 30, 1995 as compared with the
         nine-month period ended September 30, 1994.  Such decrease
         resulted from a decrease in dividend income earned on funds
         temporarily invested in Fidelity U.S. Treasury Income Portfolio
         for the nine-month period ended September 30, 1995.  No change
         occurred in total expenses for the three and nine-month periods
         ended September 30, 1995 as compared with the three and nine-month
         periods ended September 30, 1994. 

                   The State of New York has asserted a tax deficiency
         against the Sublessee for approximately $1.5 million resulting
         from the imposition of New York State's utility tax on certain
         electricity, water and steam charges to tenants.  Through December
         31, 1994, approximately $600,000 of interest has accrued on this
         deficiency.  The Supreme Court, New York County, has granted a
         summary judgement motion in favor of New York State, and Sublessee
         intends to appeal this decision.  The final outcome cannot now be
         determined.  If the State's position is ultimately upheld,
         Registrant believes that such a decision will not have a long-
         term, material adverse effect on Overage Rent.  

                           Liquidity and Capital Resources

                   There has been no significant change in Registrant's
         liquidity for the three and nine-month periods ended September 30,
         1995, as compared with the three and nine-month periods ended
         September 30, 1994. 

                   Assuming that the Building continues to generate an
         annual net profit in future years comparable to that in the
         current year, Registrant anticipates that the value of the
         Building and the Property will exceed the indicated balance sheet
         value at September 30, 1995.

                   Registrant anticipates that funds for working capital
         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,
         1994, which report and all exhibits thereto are incorporated
         herein by reference and made a part hereof.<PAGE>
            Empire State Building Associates                       10.
            September 30, 1995


                             PART II.  OTHER INFORMATION

         Item 1.   Legal Proceedings        

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

              (1)  On October 21, 1991, Julien J. Studley, holder of a
                   $20,000 original participation in Registrant, brought
                   suit in New York Supreme Court, New York County, against
                   Registrant, the Partners, the Sublessee, Harry B.
                   Helmsley (a partner in the Sublessee) and Counsel.  The
                   suit claims that the defendants have engaged in breaches
                   of fiduciary duty and acts of self-dealing, including
                   the Partners' request in September, 1991, that each
                   Participant, on an individual and voluntary basis, agree
                   to the payment of certain increased compensation to
                   Counsel.  The suit is styled as a class action, but the
                   Court has ruled that requirements for class action
                   treatment have not been met.  The suit seeks judgment
                   enjoining the Partners' solicitation for the voluntary
                   compensation program, their removal, appointment of a
                   receiver, an accounting by all defendants other than
                   Registrant, compensatory and punitive damages in
                   unspecified amounts, costs, counsel fees and other
                   unspecified relief.  All defendants have answered the
                   complaint and denied all material allegations of
                   liability and damage.  Registrant is a nominal defendant
                   in the action.  The complaint does not seek any relief
                   against Registrant, and accordingly, Registrant's
                   counsel has advised management that no loss or other
                   unfavorable outcome of the action for Registrant is
                   anticipated.

              (2)  Trump Empire State Partners issued a notice to
                   Registrant, by letter dated December 20, 1994, alleging
                   that Registrant was in default of various provisions of
                   the Lease, including, among others, those provisions
                   requiring Registrant to (i) obtain landlord's approval
                   for structural changes to the Building costing in excess
                   of $200,000 and (ii) maintain the Building (the "Default
                   Notice").  

                   Registrant and Company commenced an action in the
                   Supreme Court of New York (the "Court") on February 14,
                   1995 against Trump Empire State Partners and one of its
                   alleged general partners, Trump Empire State Inc.
                   (collectively, "Trump"), seeking (a) a declaration that
                   the Default Notice is invalid, (b) a declaration that
                   Registrant is not in default of the Lease and (c) an
                   injunction to prevent Trump from terminating the Lease.
                   The next day, on February 15, 1995, Trump countersued,
                   alleging that the Building was not adequately maintained
                   and that Registrant and others made distributions of
                   profit from the Building rather than using such funds to
                   maintain the Building in accordance with the Lease.  <PAGE>
            Empire State Building Associates                       11.
            September 30, 1995


                   A preliminary hearing was held in the initial action on
                   March 13, 1995.  The Court granted Registrant's motion
                   for injunctive relief on March 21, 1995.  As a result of
                   the Court's order, Registrant will have no obligation to
                   cure any alleged default until after a hearing on the
                   merits and a determination by the Court that any such
                   alleged default exists.  Pursuant to the order,
                   Registrant posted an undertaking with the Court.  

                   Registrant's management is confident that Trump's suit
                   will be dismissed as meritless and that Registrant and
                   Company shall prevail in their action against Trump.
                   Registrant shall continue to pursue diligently its
                   claims and strenuously defend its rights against Trump.  

              (3)  On May 30, 1995, Registrant and Company commenced an
                   action in the Supreme Court of New York against Donald
                   Trump, Trump Empire State, Inc. and Trump Empire State
                   Partners, and others (collectively, the "Defendants").
                   Registrant seeks damages (i) from Trump Empire State
                   Partners for breaching the terms of the Lease and an
                   implied covenant in the Lease of good faith and fair
                   dealing, and (ii) from the other Defendants for acting
                   in bad faith with malicious intent to interfere with the
                   Lease.  Defendants time to answer the complaint has not
                   expired.  Certain Defendants have moved to strike or
                   dismiss the complaint.  

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

                   During the fiscal quarter ended September 30, 1995,
         Registrant did not submit any matter to a vote by the Participants
         through the solicitation of proxies or otherwise.  

         Item 5.   Other Information

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

                   In 1990, the Sublessee commenced its latest improvement
         program which is estimated to be completed in 1999 at a total cost
         in excess of $60,000,000.  Under this program, approximately 6,400
         windows were replaced and the elevators have been upgraded through
         installing a computerized control system and replacing all
         electrical and mechanical equipment.  The elevator modernization
         program has increased elevator speed from 800 to 950 feet per
         minute to 1200 feet per minute.  Ramps and other improvements were
         made to the Empire State Observatory to facilitate greater public
         access.  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 alarm system and making substantial further improvement to
         the air-conditioning, domestic pump and water systems,
         waterproofing the mooring mast and installing a new observation
         ticket office.  <PAGE>
            Empire State Building Associates                       12.
            September 30, 1995


                   The Sublessee anticipates that the costs of improvements
         to be incurred will result in reductions in Overage Rent during
         1995 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>
            Empire State Building Associates                       13.
            September 30, 1995


                                     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
         March 30, 1989 (the "Power").  



         EMPIRE STATE BUILDING ASSOCIATES
         (Registrant)



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


         Date:  November __, 1995


                   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:  November __, 1995














         ______________________
            *  Mr. Katzman supervises accounting functions for Registrant<PAGE>
            Empire State Building Associates                       14.
            September 30, 1995


                                    EXHIBIT INDEX


            Number                   Document                      Page*


            25        Power of Attorney dated March 30,
                      1989, which was filed as Exhibit 25 to
                      Registrant's Form 10-K for the fiscal
                      year ended December 31, 1988 and is
                      incorporated by reference as an
                      exhibit hereto.

            28(a)     Order of the Supreme Court of the
                      State of New York, County of New York,
                      dated March 21, 1994, which was filed
                      with Form 8K and is incorporated by
                      reference as an exhibit hereto.


































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