As New York copes with the devastation in lower Manhattan, the technology and business community here is mobilizing its resources to help businesses and colleagues with free office space.

The New York Software Industry Association has dedicated its Web site, http://www.nysia.org to creating a database of companies that want to or have donated office space. Since the effort began Tuesday afternoon, the following companies have made offers: Boyle Software, Inc. http://www.boylesoftware.com has said it has enough room for six people to use office space on 42 west 24th St.

The offer includes T1 lines, desks, computers, two restrooms and a rec room, although phone service isn't provided. Phone contact is 212.691.0609, ext 226.

Charles River Consultants said it has room for 40 people until the end of October in its offices on the 39th floor of 1290 Sixth Avenue. Howard Ross (hross@crcnyc.com) is the contact at 212-906-9561. The company said Internet connectivity is not a problem.

Others making offers on the NYSIA site include Imperium, Nextsource and Visser Software Services.

Ken Seiff, the CEO of online retailer Bluefly.com sent e-mails offering about 9,000 square feet of temporary vacant space, located on W. 39th Street. The contact is Sharon Bleibtreu (Sharon@bluefly.com) 212.944.8000 ext 225.

Companies across the river in New Jersey are also mobilizing to help, such as consulting company 3rd Millennium, which put out an offer to help companies find ways to re-wire their businesses for communications after the destruction of the World Trade Center and surrounding buildings. Contact is rich@3rd-mm.com or 973.633.0888, ext 110.

Rising Tide Studios, associated with Silicon Alley Reporter, has offered office space, desks, and wireless LAN networking capability. The company has two 7,000-square foot spaces it is offering over the next days or weeks.

The offices are located on 36th Street and Eighth Avenue. E-mail contact is: jason.calacanis@siliconalleyreporter.com or 646-473-2201.

Mi8 Corporation, which helps provide service to Blackberry wireless email devices, offered free services to companies displaced by the tragedy.

SiliconAlleyStation.net, the Internet radio concern that covers Silicon Alley, is also organizing a volunteer effort to respond to the businesses.

NYSIA, meanwhile, is calling a special meeting of its board of directors to make further plans on how to assist businesses and business colleagues in the wake of the disaster.