New York Post October 10, 2007 POST FOCUS ON COMMERCIAL REAL ESTATE

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Japanese advertising giant Dentsu, just consolidated and expanded from 666 Fifth Ave. and 488 Madison Ave. to 45,514 feet on the 16th floor of the Rudin's 32 Avenue of the Americas.

Greg Smith of Cushman & Wakefield brought them to the long-term sublease from Qwest that had an asking rent of $39 a foot.

TPG Architecture designed the new space, which was built out by Aragon Construction and includes koi tanks, floating think-tanks and waterfalls.

Jois.weiss@nypost.com