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The Long Island Rail Road (reporting mark LI), often abbreviated as the LIRR, is a commuter rail system in the southeastern part of the U.S. state of New York, stretching from Manhattan to the eastern tip of Suffolk County on Long Island. With an average weekday ridership of 354,800 passengers in 2016, it is the busiest commuter railroad in North America. It is also one of the world's few commuter systems that runs 24/7 year-round. It is publicly owned by the Metropolitan Transportation Authority, which refers to it as MTA Long Island Rail Road.
The LIRR logo combines the circular MTA logo with the text Long Island Rail Road, and appears on the sides of trains. The LIRR is one of two commuter rail systems owned by the MTA, the other being the Metro-North Railroad in the northern suburbs of the New York area. Established in 1834 and having operated continuously since then, it is the oldest railroad in the United States still operating under its original name and charter.There are 124 stations and more than 700 miles (1,100 km) of track on its two lines running the full length of the island and eight major branches, with the passenger railroad system totaling 319 miles (513 km) of route. As of 2018, the LIRR's budget for expenditures was $1.6 billion plus $450 million for debt service, which it supports through the collection of fares (which cover 43% of total expenses) along with dedicated taxes and other MTA revenue.

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