Flushing Main Street is the terminal station of the New York City Subway's Flushing Line (). It is a three track, two platform station, completely renovated between 1999 and 2000, and ADA-compliant access has been added. Mosaic tiles read "MAIN STREET". Small tiles along the platforms read "M". The original street exit is in the middle of the platforms with a separate fare control mezzanine above the tracks. The new fare control area at the east end has an extremely high ceiling, approximately 40 feet below the street level, and provides an elevator, three escalators, and a stairway to street level at Lippman Plaza. New artwork has been installed over the row of turnstiles.

There are two entrances at street level. The main entrance is located in the centre of the platforms and leads the station service mezzanine with a 24-hour station agent's booth.

The new Lippmann Plaza entrance opened in 1999 and is located at the far east end of the station, beyond the end of the tracks at the bumper blocks. Prior to 1999, the tracks went past where the current bumper blocks are to make a dead-end. The new entrance has stairs, an escalator, and an ADA-accessible elevator. This station is one of the three on the 7 line that is accessible to the disabled.

At the west end of the station platforms are the offices and dispatch centre for the 7 line. This is where the trains are dispatched, crews report, and the line is controlled from.

Connections

Buses

• Q12: Sanford Avenue / Northern Avenue
• Q13: Northern / Bell Boulevards
• Q14: Union / 149 Streets
• Q15: 150 Street
• Q16: Bayside Avenue / Willets Point Boulevard
• Q17: Kissena Boulevard / Horace Harding Expressway / 188 Street
• Q20A: Main Street / Union Street / 20 Avenue
• Q20B: Main Street / Union Street / 14 Avenue
• Q25: Parsons Boulevard / Kissena Boulevard
• Q26: 46 Avenue / Hollis Court Boulevard
• Q27: 46 Avenue / Rocky Hill Road / Springfield Boulevard
• Q28: Northern Boulevard / 32 Avenue
• Q34: Parsons Boulevard
• Q44: Main Street / Cross Bronx Expressway Limited
• Q48: Roosevelt Avenue / Ditmars Boulevard / LaGuardia Airport
• Q58: Fresh Pond Road / Corona Avenue
• Q65: 164 Street
• Q66: Northern Boulevard (West)
• QBx1: Co-op City / Pelham Bay / Flushing
• N20: Hicksville
• N21: Glen Cove

Rail

• Long Island Rail Road: Port Washington Branch (within walking distance)