For a night built up as much as New Year's Eve, it's too bad that it's actually one of the more challenging nights to have fun in the city. Restaurants roll out the prix-fix menus, clubs jack their cover charges and many of the top artists and DJs either take the night off or get lured south of the border.

It's no surprise that many decide to stay home, throw a house party or do whatever they can to avoid spending the midnight hour in a taxi.

But for everyone else, we've assembled a New Year's Eve 2007/08 Planning Guide. Keep reading for the breakdown.