Flushing is a neighborhood in the New York City borough of Queens in the United States. While much of the neighborhood is residential, Downtown Flushing, centered on the northern end of Main Street in Queens, is a large commercial and retail area and is the fourth largest central business district in New York City.

Flushing's diversity is reflected by the numerous ethnic groups that reside there, including people of Asian, Hispanic, Middle Eastern, European, and African American ancestry. It is part of the Fifth Congressional District, which encompasses the entire northeastern shore of Queens County, and extends into neighboring Nassau County. Flushing is served by five railroad stations on the Long Island Rail Road Port Washington Branch, as well as the New York City Subway's IRT Flushing Line (7 trains), which has its terminus at Main Street. The intersection of Main Street and Roosevelt Avenue is the third busiest intersection in New York City, behind Times and Herald Squares.

The neighborhood of Flushing is part of Queens Community Board and the broader district of Flushing in Queens County. The Flushing "neighborhood" is bounded by Flushing Meadows–Corona Park to the west, Kissena Boulevard to the east, the Long Island Expressway to the south, and Willets Point Boulevard to the north.

ZIP codes beginning with 113 are administered from a sectional center at Flushing Post Office. The 113-prefixed area extends northwest from Broadway-Flushing, Elmhurst and Jackson Heights, south into Ridgewood, Forest Hills and Fresh Meadows, and Murray Hill, Bayside and  to the east.