When I accidentally discovered that Leo Gorcey was one of the players in this movie on the Blu-ray box, I had to seek this one out. I've been watching lots of movies made in the '40s in chronological order recently so it was a nice surprise to also find out Bill Goodwin, Hugh Herbert, Rudy Vallee, and Jerome Cowan are also in this one. Anyway, radio comedian Henry Morgan plays the husband of Virginia Grey whose sister Dona Drake is single and since they've just inherited some money, they all go to New York to experience the high life though Morgan does so reluctantly. There are many cynically funny lines and the characters played by many of the players I mentioned bring great atmosphere to the proceedings. Henry Morgan, himself, may not have been much of an actor but he's surrounded by some of the best here like Arnold Stang-who often worked with him on radio-doing a hilarious take on a Western Union clerk. So on that note, I highly recommend So This Is New York. P.S. Since I like to cite when people associated with my favorite movie-It's a Wonderful Life-is involved in something else I review here, I have to note that the score here is done by Dimitri Tiomkin who was also involved in IAWL. As an aside, I also should note the use of a freeze-frame when a voice-over is heard being as effective here as in that Frank Capra masterpiece. Also, Dick Elliot, who said in that film "Youth is wasted on the wrong people!" after asking James Stewart why he doesn't kiss Donna Reed instead of talking her to death, plays a very funny heckler here when viewing a play starring Ms. Drake and Goodwin. Oh, and it's funny to me when the Goodwin character mentions giving jokes to Al Jolson (the film takes place just after World War I ended) since he was just in The Jolson Story a year or two previous.