Ernst & Young.

"We've had a tremendous amount of activity," says Doyle. "We've been softly marketing it, but because of the tightness of the market and the uniqueness of the space, we've been getting tremendous activity. We haven't even set an asking on it."

Since Ernst & Young is heading for its new Times Square home, courtesy of Boston Properties, its former space at 787 Seventh Avenue - the Equitable Building - has now been officially listed for rent through Jones Lang LaSalle's Frank Doyle, Barbara Winter, Barry Lewen and Philip Deguire. The accounting firm's 500,000+ square feet officially turns over at the end of March, 2002.

The Ernst & Young floors run from 11 through 26 and are a roomy 31,000+ square feet.

Building amenities include the upscale restaurants Le Bernadin, Palio and the Judson Grill. There's also a 500-seat auditorium that once hosted IBM's Big Blue chess tournament.

Also being offered for almost immediate occupancy is the full 23,000+ square-foot 49th floor, which is a former Equitable banquet facility. That has a 14-foot slab-to-slab and 360 degree views. Real estate sources say a lease is currently out for that with a financial services tenant in the $70 range.

Another 360 degree fabulous space on the 50th floor has already been grabbed by restaurateur David Emil, who was formerly in business with Joseph Baum at the Rainbow Room. Tsao & McKown, the architects for Metrazur and Mercer Kitchen, are the architects for the new space which was never open to the public and was Equitable's former board room that has 40-foot high arched windows.