“It’s an absolute pleasure to play for you tonight,” Bowie told the crowd at “Concert for New York,” held at Madison Square Garden. The concert, estimated to run for five hours, was broadcast live without commercials on VH1.

A telephone number was featured so viewers and listeners can phone in donations; all proceeds are going to charities to benefit the victims of New York’s terrorist attacks, organizers said.

Although the lineup for concert included superstars like Paul McCartney, Elton John, Billy Joel, Destiny’s Child and the Backstreet Boys, one of the biggest ovations was for the 6,000 firefighters, police officers and rescue workers honored for their heroic efforts in the Sept. 11 attacks on the World Trade Center.

“Tonight is dedicated to you,” comedian Billy Crystal said as the crowd roared its approval. Many in the audience held up pictures of police officers or firefighters who died.

Crystal provided some levity by poking fun at the Taliban and the recent Anthrax scare, and commended New Yorkers for returning to life as normal.

“We’re showing everybody that we’re not afraid to go out, we’re showing everybody that we are the greatest city in the world,” said Crystal.

McCartney was in New York when the attacks happened. He and his fiancee, Heather Mills, were waiting on an airport tarmac to take off from New York City when the planes hit the trade center, grounding the couple. McCartney immediately switched his plans to do an October concert in Russia to perform in the United States.

“Because I was here when it happened, I got the feeling, like a lot of other people, that I would try to do something,” McCartney said. “I got a sense that it was going to be difficult for people in New York, that it was going to be a worrying time.

“Since I love this city, I thought maybe that’s what I could do, to help with morale, to say, `Come on, guys. We’re still all together. We’re still here. Let’s honor the people who gave their lives for us.”

McCartney was expected to debut a new song he wrote after the tragedy, called “Freedom,” at the concert. A two-disc CD set featuring music from the show is expected to be released by Columbia later this month with much of the proceeds going to charity.

The concert is one of three all-star concerts being held this weekend. On Sunday, Michael Jackson, the Backstreet Boys, Mariah Carey, *NSYNC, Aerosmith and others will perform during an eight-hour concert at RFK stadium in Washington. That concert will not be televised. But in Nashville, CMT will broadcast a 2 1/2-hour live concert featuring Tim McGraw, Sara Evans, Brooks & Dunn, Alan Jackson and other country stars on Sunday night.