SilsoeSid, for the same $150 or so your brother could rent a 172 from a nearby field (Linden, Caldwell, or Republic) and fly around NYC on his own time. While the heli tour will provide him with the narration, if he rents a plane he'll get a lot more time and similar views. Flying around NYC isn't as challenging as one might think, and in my opinion preferable to a helicopter tour.