The Gregory Brothers' song "Empire State of Mind" is a parody of the original song with the same name by Jay-Z and Alicia Keys. The song aims to humorously highlight the quirks and characteristics of New York City, particularly focusing on the chaotic and fast-paced nature of the city. The lyrics "In New York, concrete jungle, where dreams are made of, there's nothin' you can't do" highlight the idea that New York is an energetic and vibrant city where opportunities abound. It symbolizes the city's reputation as a place where dreams can come true. The repetition of the phrase "New York, New York, New York" emphasizes the city's name and serves as an homage to the original song. It also expresses the significance and grandeur often associated with New York City. Overall, the song provides a lighthearted and comedic take on New York City's atmosphere and allure, showcasing the singing and musical talents of The Gregory Brothers.