New England Rails is a business game set in 19thcentury New England for two to five players. Eachplayer takes on the role of a would-be business tycoonseeking to increase profits by expanding business holdingsand connecting them by railroad to major cities.Players can make decisions to improve their own holdings,and can directly affect each other by the use ofAction Cards. They may trade and buy business, as wellobtain Special Routes, Mail Contracts and StateSubsidies. The businessman who has the most moneyby the end is the winner!