New Yorkers and tourists soon will be able to walk down Madison Avenue and window shop for not only high-end clothing, but the automobiles that go with them as well.

Manhattan Motorcars, the exclusive dealers of Rolls-Royce and Bentley luxury cars has signed a lease for a 4,253-sq.-ft. corner retail space at 437 Madison Ave.

The company will be opening "Bentley Man-hattan" in that street-level space between 49th and 50th streets in the heart of Midtown. Manhattan Motorcars at 11th Ave. and 28th St. will remain in operation.

The new showroom will hold four or five cars, a leasing office and a boutique in which cust-omers or people who can't afford the ultra-luxury cars can buy Rolls-Royce and Bentley accessories and clothing.

Also on the drawing board is an automotive art gallery.