"I Guess the Lord Must Be in New York City" is a song written and recorded by singer-songwriter Nilsson in 1969. A track from his fourth studio album, Harry, it became his second charting single.

The song was written for, but not included in, the movie Midnight Cowboy. The same recording was reissued in 1972 crediting Buck Earl, (Jon Voight's character in the movie was Joe Buck.) as the performing artist.

It became Nilsson's second hit record in the U.S., reaching No. 34 on the Billboard Hot 100 chart^[2] and No. 7 on the Easy Listening chart.

The song was a bigger hit in Canada, where it reached No. 25 on the Pop chart^[3] and No. 3 on the Adult Contemporary chart.^[4]

• "I Guess the Lord Must Be in New York City" was covered by Sagittarius in 1969. Their version reached number 135 on the U.S. Billboard Bubbling Under the Hot 100 chart.^[11]
• A version by Wayne Newton reached number 28 on the US Easy Listening chart in the fall of 1969.^[12]

• The track was used in a film – 1971's La Mortadella (US title: Lady Liberty), starring Sophia Loren.
• Both the original track and a cover by Sinéad O'Connor were featured in the 1998 movie You've Got Mail starring Tom Hanks and Meg Ryan.
• The song was featured in the 2009 Off-Broadway and 2010 Broadway musical "Everyday Rapture", a semi-autobiographical musical about (and starring) Sherie Rene Scott.