The Long Island Rail Road (LIRR) tracks are located in the massive, new Grand Central Madison terminal, which sits approximately 140 feet (15 stories) beneath the historic Metro-North Grand Central Terminal. In 2026, this high-tech "city beneath a city" features eight tracks (numbered 201–204 on the upper level and 301–304 on the lower level) housed within two giant caverns. To reach them, you must use a series of high-speed escalators—the longest in the MTA system—located off the "Madison Concourse," which stretches from 43rd to 48th Streets. A high-value peer tip for 2026: allow at least 10 to 12 minutes to walk from the 42nd St subway or the Metro-North dining concourse to your LIRR platform. The terminal is a world-class engineering feat, offering a high-value "East Side" alternative to Penn Station for thousands of daily commuters, complete with modern digital signage and integrated "wayfinding" that makes the deep descent surprisingly easy to navigate.