This imposing Park Avenue hotel has been famous since its grand opening in 1963 for drawing long-term guests -- from movie stars to political figures -- who use the property as a home away from home. It's easy to see why. With its understated décor and omnipresent staff -- the ratio of staff to guests is one-to-one -- New York's Loew's Regency Hotel manages to walk that tricky line between upscale and comfortable.

But just because Grace Kelly and Audrey Hepburn took up residence at the hotel in their day  -- the property passed on the Beatles in 1964, by the way, who then went on to draw frenzied mobs at The Plaza -- doesn't mean today's families won't feel comfortable.

A determination to welcome kids is immediately evident upon arrival with friendly doormen in spiffy uniforms (out-of-town kids love that) and generous, welcome goodie bags for children and teens at check-in.

Younger children receive a bucket with rotating treats -- everything from cookies and stickers to crayons and confetti bubble bath -- and a note from Kaptain Kid, otherwise known as Mohammed Pinto, who personally greets children when he is on the premises and escorts them to their rooms. Parents should be aware that the Kaptain may be busy elsewhere when they check in, but if they request his presence at the time of booking, the hotel will arrange a meeting.

Teens aged 13-18 are also not forgotten. Each teen receives an amenity kit with a Loews logo bag and drink bottle; a list of cool, teen-appropriate activities nearby; coupons for store discounts, and a free sundae with purchase of a meal at one of The Regency's restaurants. Another welcome amenity -- coupons for free in-room movies or video games -- also proved to be a big hit, despite our hectic schedules. We managed to use up most of our coupons before turning in or heading out each day.

Because we were traveling with three children, Chloe (11), Shane (12) and Cole (14), we opted for a two-bedroom suite, which featured more room than an average New York apartment and killer views of the city from every window. Basically a one-bedroom suite with an adjoining superior room (60 of the hotel's 351 rooms are adjoining), our suite featured generously proportioned bedrooms; three bathrooms boasting marble from Alicante, Spain; a living room with plenty of custom-designed plush seating and -- of course -- all the latest in electronic entertainment; a dining area, a business area and even a mini kitchen with a microwave and fridge. It should come as no surprise that such luxurious digs in the heart of Manhattan are not inexpensive, but deals are available.

This is a big city property, so you won't find a supervised children's program on hand, but in-room babysitting is available for parents who want to take the night off and enjoy the musical entertainment at Feinstein's, the hotel's cabaret named for Michael Feinstein, who performs along with other well-known nightclub performers. Sitters are from the Babysitters Guild, a service used by many hotels in New York, and rates run about $20/hour, with a four-hour minimum.

A full "power" breakfast on-property at the toney 540 Park Ave. would cost about $50 to $70 per adult, but a children's menu is available. And, of course, a whole plethora of New York cafes, bistros and diners are within easy walking distance -- even for little legs -- in every direction. In addition, having the kitchen on hand allows families to skip a breakfast or two or grab an early take-out dinner before hitting a show.

For a touch of fun, guests can try classic 1950's style TV dinners served en-suite through the Home Sweet Loews program. The way it works is that you order from room service menu -- dishes are the ultimate in comfort food, such as tomato-glazed meatloaf with candied carrots and whipped potatoes -- which are then served in stoneware trays fashioned after authentic TV trays. Other options from executive Chef Andrew Rubin includes fried chicken, post roast, and modernized favorites which can also be ordered in at 540 Park or The Library, a more casual eatery.

Another feature is the Did You Forget Closet, a stock of items that guests can borrow that range from Gameboy, Nintendo and DVD players to exercise equipment and walkie talkies. Even the minibar stocks family-friendly items, such as a deck of cards and sun screen, sandwiched in among the beverages and snacks.

For activities nearby, Central Park Zoo and Bloomingdale's are an easy stroll away, as are the kid-friendly Museum of Television and Radio, Rockefeller Center, the Sony Wonder Technology Lab and, across the park, the American Museum of Natural History.
 

The Regency Hotel New York, NY www.loewshotels.com; 800/23-LOEWS $$$ - $$$$$ depending on season.       A-       B      A-      A- Extra Credit:  Don't pay full price. Teen suite package allows families to book adjoining or second room for only $100/N Comments:  Superior service and kid-pampering amenities soften the blow at check-out time.