The Times Square Ball is a time ball 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 referred to as the ball drop, where the ball descends 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 ball drop has been preceded by live entertainment, including performances by musicians.