Manhattan is a romantic comedy that is often read as a love letter to New York City. Isaac Davis (Woody Allen) is a recently divorced, middle-aged writer who finds himself dating a 17 year-old girl named Tracy (Mariel Hemingway). Though he cares for her deeply, he realizes that theirs is a relationship that can never truly succeed because of their huge difference in age. Isaac eventually meets Mary Wilkie (Diane Keaton), a woman who is having an affair with his married best friend, Yale Pollack (Michael Murphy). Despite not getting along with Mary initially, Isaac becomes fascinated by her and begins dating her when her affair with Yale ends. At the same time, Isaac begins to encourage Tracy to leave New York and study acting in London. Ultimately, all of the various affairs and relationships are thrown into the air and Isaac must determine who he is actually in love with and what he intends to do about it.