On the busy workday morning of Sept. 11, within a spare 30 minutes or so, New York was attacked in a most unbelievable way, resulting in the loss of 5,000 lives. Her twin symbols of unfettered capitalism, the 110-story World Trade Center towers, were hit by hijacked jetliners. Before they collapsed, some couples atop them held hands and jumped. The world saw spectacles of incredible bravery as, in the words of one New York journalist, firemen making $40,000 a year fought and died trying to save bond traders making 10 times that. Sure it’s ironic. But hey, that’s New York.

Now, the holidays approach, and Virginia execs and their families can show a little support for the Big Apple by spending a few days playing tourist. Christmas is magical there. I know since I’ve been taking my daughters to FAO Schwarz toy store opposite the Plaza Hotel on 5th Avenue since they were infants. There’s nothing like dinner at a fine restaurant and then a walk in a Central Park snowfall. At 50th Street and Sixth Avenue, in front of the Radio City Music Hall’s holiday show, you can literally smell the chestnuts roasting on the open fire. On vendors’ street carts, that is.

New Yorkers know how to pull together when they need to. And now they need to. Hotels that had been charging $250 to $300 a night are offering much cheaper packages. In a special promotion, the Convention & Visitors Bureau is pushing "NYC Freedom Packages" that include hotel, a Broadway show and a dinner certificate for only $157 per person through March 31. Many Virginia executives and their families can get there in only six hours by car or train.

When I hear "New York," my stomach rumbles. The city has some of the best restaurants in the world. For five years running, New Yorkers have named Union Square Cafe (21 E. 16th St., 243-4020 — all area codes in this story are 212) as their favorite dining spot. Another is Gramercy Tavern (42 E. 20th St., 477-0777). The hip crowd flocks to Asia de Cuba (237 Madison Ave., 726-7755) for its Philippe Starck décor, multi-cultural menus and lethal martinis. My favorite steak house is Sparks Steak House (210 E. 46th St., 687-4855) with beautifully cooked New York strips (don’t order them medium or well done) and one of the most extensive lists of red wine ever. It’s also a part of modern Gotham folklore. In 1985, after finishing up a pre-Christmas meal and trying to make peace with a Mafia rival, Paul "Big Paulie" Castellano and a colleague got whacked just outside the front door.

The tourism crisis is making Broadway tickets more available and cheaper. Tickets are more prevalent for the ever-popular Lion King. It still costs, however, to see the smash new hit The Producers of Mel Brooks fame, but tickets are now available. A painless way to book tickets: go online to www.telecharge.com. Sports tickets for the Knicks or Rangers can be had the same way.

For art fans, there’s a real treat. The Museum of Modern Art is holding the first exhibit in 30 years of Swiss surrealist sculptor and painter Alberto Giacometti. The Metropolitan Museum has new-Impressionist Paul Signac. Gallery hoppers can see Mark Rothko at the Washburn (20 W. 57th St., 397-6780) through Jan. 5. Or, take a leisurely weekend stroll in SoHo (South of Houston Street) in the Spring Street area.

Shopping? You can’t go wrong — Bloomies, Barneys and Bergdorf Goodman. Macy’s can be remembered in Herald Square. Kids might like The Enchanted Forest for unusual toys, books and games (85 Mercer Street).

So, consider the Big Apple in this time of need. Forget the old adages about New Yorkers being rude. Most I know are generous, lively and quick-witted. After all, are all Southerners polite? If you think that, I’ll introduce you to my homeowners association.