CELEB SIGHTSEEING

Get the full-on red-carpet experience, pose for the paparazzi and mingle with Mariah Carey and "American Idol"'s Ryan Seacrest after the New Year's Eve ball drops. "Anyone who is anyone in New York is going to stop by," says Jeffrey Goldstein, owner of Four Degrees, a production company that is organizing the 2,000-person event. Maybe you could be one of those anyones!

"It won't be something where she's roped off and then she stays for five minutes, and then leaves." Actually, Ms. Mariah recently did a walk-through and decided to move her VIP area to the center of the venue.

"She wants to be able to see and experience absolutely everything."

Other expected celebrities include Julia Stiles, Topher Grace, Lydia Hearst and Hilary Duff. Get your ticket now, before it's all sold out. (110 E. 42nd St., at Park Avenue. Open bar, 9 p.m.-5 a.m.; 3 a.m. breakfast buffet. $200.)

Did you say open bar? Party animals Wes and Johanna of MTV's "Real World Austin" will be taking full advantage of the six hour, top-shelf, free-flowing booze and throwing back shots at the space-themed venue. (1633 Broadway, at 51st Street. Open bar, 8:30 p.m.-4 a.m. $145- $225.)

Marquee: It's the one night you can get past the red rope and hang out with Nicky Hilton - as long as you buy a ticket now. "Normally, a regular partygoer wouldn't stand a chance of getting inside, unless you know someone," says Shane Neman, owner of party organizer JoonBug Productions. "But if you purchase a ticket, you're guaranteed to be part of that hype." (289 10th Ave., at 26th Street. Open bar, 9 p.m.-2 a.m.; party goes till 6 a.m. $175-$230.)

CAIN: You'll rub elbows with celebrities on the dance floor at this intimate space. (544 W. 27th St. Open bar, 9 p.m.-2 a.m.; party goes till 4 a.m. Hot and cold hors d'oeuvres will be served. $175-$300.)

For tickets or more information to any of the above venues, call (212) 947-8000 or visit joonbug.com.

EAT, THEN DANCE

Butter: Club-owning modelizers Scott Sartiano and Richie Akiva are going all out this year with a four-course meal which includes delectable dishes like fresh Hawaiian ono and grilled Hudson Valley duck. (Lafayette Street between Fourth Street and Astor Place; call [212] 253-2828 for reservations. First seating, $95, second seating, $150. Tax and tip not included.)

Megu: Celebrate the New Year with a 10-course meal of luxury food, like Tajima Kobe beef chateaubriand. After, dance it off in the Kimono bar with free cocktails. (62 Thomas St., between Church Street and West Broadway; call [212] 964-7777 for reservations. First seating, $220 per person; second seating, $275 per person.)

BATTLE OF THE DJs

Roseland Ballroom: Sweat it out with underground house DJ Jonathan Peters, who will be spinning for 12 hours straight, from 9 p.m.-9 a.m. (239 W. 52nd St.; www.wantickets.com. 9 p.m.-9 a.m. Tickets, $60, or $1,200 for an eight-person VIP table.)

Avalon: Escape into the future as Paul Oakenfold rips up trance-y tracks from 9 p.m.-8 a.m. (660 Sixth Ave.; www.wantickets.com. $75-$200.)

Crobar: Swing out to Las Vegas without getting on a plane. Sin City's showgirls will be performing along with Egyptian contortionists and aerialists flying from the ceiling at Crobar. Couples can get hitched in the wedding chapel in the VIP room. At 8 a.m., tribal DJ Victor Calderone will be cranking out beats. (538 W. 28th St.; [212] 629-9000, www.crobar.com. $125 before Dec. 25, $150 after.)

Aer: DJ Mark Ronson will be spinning hip-hop, rock and '80s music. (409 W. 13th St.; call [212] 255-2423 or visit joonbug.com.)

ALTERNA-FETES

Fetish Party and Arabian "Slave" Auction: For those who want to take a more ... assertive stance, join fellow kink fans at a bondage, domination and spanking fest at (where else?) Paddles Club. Bid on "slaves" (always a "great way to meet new people"), enjoy the elegance of the city's finest dungeons, and please, respect the "formal/fetish" dress code. (250 W. 26th St., between Seventh and Eighth avenues; [718] 796-9888, www.domsubfriends.com. 9 p.m.-6 a.m., in advance, men $55, women $45, students $30.

Galapagos: New Year's resolution is to become a hipster? Get started early at Galapagos, Williamsburg's finest art-bar-performance space. The main theme is burlesque, with the World Famous Bob, followed with spinning from DJ Tikka Masala. Incentive: Management promises the performers won't be the only ones disrobing. (70 North Sixth St., Brooklyn; [718] 782-5188, www.galapagosartspace.com. $25 before 1 a.m., $10 after.)

Body Temple: Reach nirvana the old-fashioned "in the spirit of ancient tribal traditions" way at Body Temple. No drugs or drink but plenty of shamanism, tantric circus performance, body painting and dance rhythms co-exist at this former bath house converted into a raw theater space. (227 Fourth Ave., Brooklyn; www.bodytemple.info. 8 p.m.-5 a.m. Advance tickets $35, New Year's Eve, $45.

The Murray Hill Show: If you haven't had enough of the self-professed "hardest working middle-aged man in show business," hang with Murray Hill at Mo Pitkin's. Along with comfort food, open bar and goodie bag, expect charmingly out-of-tune ballads, comedy skits, audience participation and baudy burlesque. (34 Avenue A, between Second and Third streets; [212] 777-5660, www.mopitkins.com. 11 p.m., $75.)

Mr. Choade's Upstairs/Downstairs: Go out with a burlesque/retro/lo-fi bang at the Slipper Room with plenty of fleshy delights. Watch the racy queens of shimmy, shake and strut - Miss Saturn, Pinky Starr and Harvest Moon - test their mettle one last time for 2005, and enjoy the amusing antics of mustachioed host Scotty the Blue Bunny. (167 Orchard St., at Stanton Street; [212] 253-7246, www.slipperroom.com. 8 p.m. $20.)

Makor: Doubling as a seventh-night-of-Hanukkah party, Makor's New Year's event combines three floors of entertainment. Expect not only klezmer music but also the "Slamukah" lineup of playwrights and poets, a film screening and cartoons and the distinctive DJ mix of Bhangra, Baile Funk, New Mediterranio and Afro Beat with live dancers and projections. (35 West 67th St.; (212) 601-1000, www.makor.org. 9 p.m., $65.)

Bowlmor Lanes: Bowl the perfect game of 2005 at New York's favorite "art gallery you can bowl in" with open bar and gourmet buffet. Knock over a resolution for every pin downed and even reserve a whole lane for up to six people for $675 from 9 p.m. until midnight or from midnight to 3 a.m. for $475. (110 University Place; [212] 255-8188, www.bowlmor.com. 9 p.m.-midnight, $135, or midnight-3 a.m., $95 per person.)

ALTERNA-ALTERNATIVES

Emerald Nuts Midnight Run: Reject debauchery and embrace the marathon runner inside by joining more than 5,000 revelers on a four-mile race through Central Park kicking off at midnight. If the race doesn't sound appealing, this year's festivities also feature dancing, fireworks and a costume contest. (Central Park, south of the 72nd Street Transverse; [212] 860-4455, www.nyrrc.org. DJ music and dancing at 10 p.m., costume parade and contest at 11 p.m., fireworks and four-mile run at midnight, $35, advance $30.)

Seventh Annual New Year's Eve Party Ride: Pedal through the city with Time's Up's biking squad, departing from Memorial Arch in Washington Square Park at 10:30 p.m. This is a D.I.Y. celebration so bring food and drink to share while enjoying the fireworks in the background. Latecomers can rejoin bikers en-route at Madison Square Park (10:50 p.m.) or the Plaza Hotel (11:15 p.m.), riding to the finish at Belvedere Castle. (Washington Square Park at Fifth Ave.; [212] 802-8222, www.times-up.org, 10:30 p.m. Free.)

Brooklyn Bridge Walk into the New Year: Learn the family secrets behind one of New York's marvels of engineering and design while surveying the city with expert guide Dr. Philip Schoenberg. If the weather is clear, walkers should be privy to a breathtaking view of fireworks in Brookly, Staten Island and New Jersey. (Meet at Blimpie, 38 Park Row, between Beekman and Spruce streets; [888] 377-4455, www.newyorktalksandwalks.com. 10 p.m., $40 or $35 in advance. Reservations recommended.)

Bowery Poetry Club: Featuring the slamming energy of poets and performance artists including John Hall, Maggie Estep, Shappy and the O'Debra Twins, BPC continues its search for the next great Homer among its acts. Order a cup of coffee and enjoy the stimulating "intellectual irascibility" of new and emerging poets on the scene. Hey, it could be verse. (308 Bowery, at Bleecker Street; [212] 614-0505, www.bowerypoetry.com. 7 p.m., $6.)

LAUGHS

Caroline's on Broadway: Start the New Year off laughing to the punchlines of seasoned VH1 and Comedy Central stars, including Chuck Nice, Dan Ahdoot, Russ Meneve and Greer Barnes. Avoid being trampled in Times Square while watching the ball-dropping ceremonies on large-screen Ts inside, followed by DJs and dancing. (1626 Broadway, [212] 757-4100, www.carolines.com. 8 p.m., $45, 10:30 p.m., $90. A two-drink minimum is required.)

Sandra Bernhard: Part rock star, part storyteller, part comedian, Bernhard will deconstruct the year in pop culture at Joe's Pub in her inimitable, bitchy style: She'll rail, rant and, undoubtedly, offend. (425 Lafayette St.; [212] 539-8777, www.joespub.com. 7:30 p.m., $85; 10:30 p.m., $125.)

National Comedy Theater: Improvise New Year's Eve with the National Comedy Theater, featuring "Whose Line is it Anyway?"-style merriment based completely on audience suggestions. With catered food, champagne and balloon drop, expect plenty of unscripted family-friendly fun. (347 W. 36th St.; [212] 629-5202, www.manhattancomedy.com. 9:30 p.m. $69.)

PEACE - INNER AND OUTER

Jivamukti: All together now: Serenity now! As the clock strikes midnight, instructor Sharon Gannon will break the spell and ring in 2006 with chanting, followed by an inspirational talk by David Life. (404 Lafayette St., 3rd floor; (212) 353-0214, www.jivamuktiyoga.com. 9 p.m.-1 a.m., free.)

Compassion Meditation: New Year's may not be a holy night, but it sure is silent - here anyway. Reflect on the year's events and contemplate the future with a meditation session led by Kadampa Buddhism instructor Kadam Morten. Leave the noisemakers at home while channeling inner peace in a guided format at the Chakrasambara Buddhist Center. (322 Eighth Ave., at 26th Street, suite 502; [212] 924-6706, www.meditationinnewyork.org. 10:30 p.m. midnight. $5 donation.)

Concert for Peace: Judy Collins helps the New York Festival Singers and New York Chamber Sinfonia peace out at St. John the Divine. "Early Show" anchor Harry Smith emcees. (1047 Amsterdam Ave., at 112th St.; [212] 316-7540, www.stjohndivine.org. 7:30 p.m. Free, or $55 to reserve front-section seats.

POSH

"Die Fledermaus": A night at the opera won't include the Marx Brothers, but it will include Strauss' opera of philandering and romantic intrigue and lots of swells dressed to the nines. After the arias, you still have time for cocktails and dancing elsewhere. (Metropolitan Opera House, Columbus Avenue at 65th Street; [212] 362-6000, www.metoperafamily.org. 7 p.m. $50-$450.)

New York Philharmonic: If you can't swing a whole opera, the Phil offers Angela Gheorghiu - in her NYP debut- doing a best-of, conducted by Lorin Maazel. (Avery Fisher Hall, Broadway at 65th Street; [212] 875-5656, newyorkphilharmonic.org. 8 p.m. $80-$235.)

Bargemusic: Fireworks and fugues - what could be better? It's an all-Bach night on the barge, which provides unexpectedly rich acoustics and a great view for city fireworks. (Fulton Ferry Landing, Brooklyn; [718] 624-2083, www.bargemusic.org. 7:30 p.m. $125.)

Elaine Stritch: Quite possibly the only living person who could replace the late Bobby Short - and the only teetotaler we'd want to spend New Year's with - Stritch fills the night with Cole Porter, Alan and Marilyn Bergman and Kurt Weill and stories from a larger-than-life career on the stage and beyond. This limited-seating engagement includes a five-course tasting menu in the Carlyle Hotel's Trianon Room. (Madison Avenue at 76th Street; [212] 744-1600, www.thecarlyle.com. 7:30 p.m. $500.)

FILM

"Dial M for Murder": One of Hitchcock's greatest double-cross films, "Dial M" was originally shot in 3-D and that's how Film Forum's showing it on New Year's Eve. Watch Grace Kelly and Ray Milland jump off the screen! Bonus: You get to see smug Film Forum-ophiles wearing goofy cardboard glasses. (209 W. Houston St., between Sixth Avenue and Varick Street; [212] 727-8110, www.filmforum.org. 7:40 and 9:45 p.m. $10.)

Pioneer Theater: New Year's is always a long night, and that's why Pioneer's showing a great, though odd, double bill: "Dr. Strangelove" followed by "Rock Around the Clock." We don't get the connection, either. (155 E. Thirrd St.; [212] 591-0434, www.twoboots.com/pioneer. 7:30 p.m. $10-$13.)