SoHo is a neighborhood in the New York City borough of Manhattan that is bounded roughly by Houston Street on the north, Lafayette Street on the east, Canal Street on the south, and Varick Street on the west.

The name is a play on that of the famous London shopping district, justifying its name as being the area South of Houston (pronounced HOUSE-tin) Street. It was the first such mildly amusing naming acronym that has been followed by other new neighborhood descriptions such as TriBeCa and DUMBO. Before its incarnation as a trendy locale, it was known as the Cast Iron District.

SoHo's location, the appeal of lofts as living spaces, its architecture and, ironically, its "hip" reputation as a haven for artists all contributed to this change. The pattern of gentrification is typically known as the "SoHo Effect" and has been observed in several cities around the United States. Thirty years ago a backwater of poor artists and small factories, SoHo is now a popular tourist destination for people looking for fashionable (and expensive) clothing and exquisite architecture.

SoHo's boutiques and restaurants are clustered in the northern area of the neighborhood, along Broadway and Prince and Spring streets. The sidewalks in this area are often crowded with tourists and with artists selling paintings and other works, sometimes leaving no space for pedestrians to walk. The southern part of the neighborhood, along Grand Street and Canal Street, retains some of the feel of SoHo's earlier days and is noticeably more dilapidated and less crowded than the northern half. There are even a few small factories that have managed to remain. Canal Street at SoHo's south boundary contrasts with the former's posh shopping district in offering cheap imitation clothing and accessories.