The program for this competition called for the redevelopment of the present Madison Square Garden site (on the site of mcKim, Mead and White’s former Pennsylvania Station) into 4.4 million square feet of office space, including trading floors.
The influences on the site include the future growth expected to its west, beyond the full-box Main Post Office. The proximity of One Penn Plaza and the way in which people move under and through it to enter the site, plus the grid of Manhattan, influenced the organization of the project and the basic decision to subdivide it into three interrelated towers. By aligning each tower with the outer boundaries of the block, the street grid is respected. Siting the 72-story South Tower slightly in from Eighth Avenue enhances preferred views and provides greater sun penetration into the plaza. The lower 38-story East-Tower responds to the random low-scale nature of its surroundings.
The entire project is on a podium above the large trading floors, which is lined with shops and restaurants reached by a series of stairs and ramps. The major approach is by a gradual slope in the podium down to Eighth Avenue.
Metal panels with punched windows on the rectilinear edges of the building express the core and structure, while glass and glass-panel banding, projecting balconies, and brise-soleil articulate the more freely expressive sides.
这个竞赛项目的目标是将现有的麦迪逊广场花园场地（原宾夕法尼亚车站) 重新开发为440万平方英尺的办公空间，包括交易楼层。该项目主要受到其西侧预期增长的未来影响、紧邻的One Penn Plaza以及曼哈顿街网的影响。为了尊重街网的布局，将每个塔楼与街区的外边界对齐，分为三个相互关联的塔楼。将72层的南塔略微向内移动，增强了视野，使阳光更好地进入广场。低矮的38层东塔则响应了周围低随机尺度的特点。
整个项目位于商业楼层上方的基座上，基座上覆盖着商店和餐厅，由一系列楼梯和斜坡到达。主要的入口通过基座上逐渐倾斜的坡道通往第八大道。
建筑的矩形边缘上用金属面板和穿孔窗户表达了核心和结构，而玻璃和玻璃板带、凸出的阳台和百叶窗则表达了更自由的表现形式。