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Released in 1988 on I'm Your Man, First We Take Manhattan is a dark, ironic commentary on power and revolution. With its cold, synth-driven arrangement and Cohen's signature gravelly voice, the track blends dystopian imagery with biting sarcasm, presenting a world where ambition and control are pursued to absurd extremes. The protagonist’s declaration, “First we take Manhattan, then we take Berlin” reflects an inflated desire for power, mocking the radical ideologies of the time.