Some argue that there's no such thing as a good value when it comes to New York City hotels. Indeed, even if you compare hotels with comparable levels of service, amenities, and luxury, Big Apple properties are more expensive than their counterparts in virtually every other American city. But, of course, New York isn't every other American city -- and those who travel there, whether for business or pleasure, don't want to be anywhere else. Happily, an increase in New York City hotel room supply, and a recession-induced reduction in demand, has resulted in some of the lowest prices in years, making it an ideal time to visit. What's more, it's possible to identify values within the universe of New York City hotels. What follows is our list -- compiled after sleeping in more than 100 area properties -- of the New York City hotels that offer the most for the money.