Enjoy the Ball Drop and Party with the crowd on New Year's Eve at Time Square. Best Viewed with Cardboard! The Times Square Ball is an LED geodesic sphere located in New York City's Times Square. Located on the roof of One Times Square, the ball is a prominent part of a New Year's Eve celebration in Times Square Commonly known as the ball drop, where the ball descends 141 feet (43 m) in 60 seconds down a specially designed flagpole, beginning at 11:59:00 p.m. ET, and resting at midnight to signal the start of the new year. In recent years, the festivities have been preceded by live entertainment, including performances by musicians.