The Queens middle town is a convenient, quick and cheap way of commuting Queens and Manhattan. It is a very major connection and serves hundreds of thousands of people to commute. If you are in Queens and want to take the Queen Midtown tunnels, you can drive down to the tunnel entrance from the Long Island express way through route 495. The entrances are at 11th and 21st street in Long Island City. If you want to take the tunnel from Manhattan, you can use one of the two entrances either between 1st and 2nd avenue from 34th street or from the 36th street on 2nd avenue. This tunnel connects Middletown Manhattan with the Borough of queens at terminus I-495 at the Long Island City.