I f you're talking about the tune : The music was written by Richard Rodgers and the words by Lorenz Hart for the 1925 revue "Garrick Gaieties". It was introduced by Sterling Holloway (later the voice of the animated Winnie the Pooh) and June Cochran. The song appears to describe, in several choruses, the simple delights of Manhattan for a young couple. The joke is that these 'delights' are really some of the worst, or at best cheap, delights that New York has to offer, as anyone who has visited Mott Street will understand. Even 'My Fair Lady' - " A terrific show they say, We may see it close, one day" - is outwith the purse of these poor lovers.