A mother and her young son are dead after apparently jumping from a building in Midtown on Friday morning, police said.

Police believe the 46-year-old woman leaped from the Gotham Hotel with her 7-year-old son around 8:12 a.m.

The pair were staying in the penthouse of the hotel and found unconscious on a second-floor balcony, sources said.

A receptionist at the hotel, located at 16 E. 46th St., said a manager was not available to comment.