The Manila American Cemetery and Memorial in the Philippines is located in Fort Bonifacio, Taguig City, Metro Manila, within the boundaries of the former Fort William McKinley. It can be reached most easily from the city via Epifano de los Santos Ave. (EDSA) to McKinley Road, then to McKinley Parkway inside the Bonifacio Global City. The Nichols Field Road is the easiest access from Manila International Airport to the cemetery.

The cemetery, 152 acres (62 ha) or 615,000 square metres in area, is located on a prominent plateau, visible at a distance from the east, south and west. With a total of 17,206 graves, it has the largest number of graves of any cemetery for U.S. personnel killed during World War II and holds war dead from the Philippines and other allied nations. Many of the personnel whose remains are interred or represented were killed in New Guinea, or during the Battle of the Philippines (1941–42) or the Allied recapture of the islands. The headstones are made of marble which are aligned in eleven plots forming a generally circular pattern, set among a wide variety of tropical trees and shrubbery. The Memorial is maintained by the American Battle Monuments Commission dedicated in 1960.

The cemetery is open daily to the public from 9:00 a.m. to 5:00 p.m. except December 25 and January 1.

The entrance to the cemetery is at the far (east) side of the large grassed circle just beyond the military sentinel's post which is at the junction of Rizal Drive and Eighth Avenue . Immediately beyond the gate is the plaza with its circular fountain; at the right is the Visitors' Building. Stretching from the plaza to the memorial is the central mall, which is lined with mahogany trees (Swietenia macrophylla). Circular roads leading eastward and westward through the graves area join the straight roads along the edges of the mall.

The Chapel and Memorial
The chapel, a white masonry building enriched with sculpture and mosaic, stands near the center of the cemetery. In front of it on a wide terrace are two large hemicycles. Twenty-five large mosaic maps in four rooms recall the achievements of the American armed forces in the Pacific, China, India and Burma. On rectangular Trani limestone piers within the hemicycles, are inscribed the Tablets of the Missing containing 36,286 names. Rosettes mark the names of those since recovered and identified. Carved in the floors are the seals of the American states and its territories. From the memorial and other points within the cemetery there are impressive views over the lowlands to Laguna de Bay and towards the distant mountains

Notable Burials and Memorials
Twenty-three Medal of Honor recipients are buried or memorialized at the Manila cemetery. Also honored are the five Sullivan Brothers, who perished when the light cruiser USS Juneau was sunk in June 1942. A. Peter Dewey (1916–1945), an OSS officer killed in Saigon shortly after World War II ended, is listed on the Tablets of the Missing. The Camp O'Donnell Memorial is dedicated to the memory of the "Battling Bastards of Bataan".