What does the New Year's Eve ball in Times Square descend from each year?

The New Year’s Eve ball in Times Square descends from One Times Square each year.

The ball drop takes place at One Times Square, the building at the southern end of Times Square in New York City. The illuminated ball is lowered down a pole during the final minute before midnight, reaching the bottom as the new year begins. The event is watched by a large crowd in Manhattan and by television audiences around the world.

The first Times Square ball drop occurred on December 31, 1907, organized for the New Year celebration by the newspaper publisher Adolph Ochs. The original ball was much simpler than modern versions. Over time, the design changed from an iron-and-wood sphere to illuminated models using materials such as crystal and LED lighting.

One Times Square has had several names and uses over the decades, but the ball drop remains tied to the building’s tower. The ball is not lowered from the Empire State Building, a frequent but incorrect assumption.