"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.

The song was a bigger hit in Canada, where it reached No.