NEW YORK is a contemporary story of 3 young friends (John Abraham, Katrina Kaif and Neil Nitin Mukesh) set against the larger than life backdrop of NYC, whose beautiful lives are turned upside down by the larger event of 9/11. Enter Agent Roshan (Irrfan), a FBI undercover agent who sets the ball rolling for a set of events that turn the lives of these friends into a thrilling roller coaster ride.