The New York Cosmos are an American professional soccer club based in Hempstead, New York that play in the North American Soccer League, the second division of North American association football, since 2013. The present formation of the team and organisation, established since August 2010, is a rebirth of the original New York Cosmos (1970–1985) that played in the previous North American Soccer League (1968–1984). The Cosmos' ownership group is headed by chairman Rocco B. Commisso. Key executives include Chief Operating Officer Andres Milton, Vice Chairman Jeremy Wilkins and the team head coach Steve McLaren. A number of former stars are still involved with the team: Pelé as honorary president, with Shep Messing as international ambassador.

Rocco B. Commisso bought the team in August 2016, after the club had filed for administration in July. His funds allowed signings of several key players, including the highest transfer fee ever in the United States, the $8.8M (£7M) signing of Nolito from Premier League club Manchester City. The fee dwarfed many of those from the Major League Soccer, the highest tier of North American football, and current projections illustrate that New York Cosmos will be an MLS club by 2020.