During her phone call with the US president, May told Trump that the UK stands shoulder to shoulder in the fight to defeat the evil of terrorism.
"The Prime Minister said she was deeply shocked and saddened by the loss of life and that her thoughts and prayers remain with all those affected.
"She reiterated that the UK will continue to stand shoulder to shoulder with the United States in defeating the evil of terrorism," the Downing Street said in a statement.
Earlier, Mayor of London Sadiq Khan had denounced the "despicable and cowardly terrorist attack in Manhattan".
"My heart goes out to the victims and their families. New Yorkers are strong and resilient I know they will not be cowed by this assault on the innocent, and on our shared values and way of life," said Khan.
Opposition Labour party leader, Jeremy Corbyn, also expressed his "solidarity" with those affected in a tweet soon after the attack.
The suspect, 29-year-old Uzbek national Sayfullo Saipov, was shot in the abdomen by police after he exited the truck in what has been described as the deadliest terror attack in the city since September 11, 2001.
"The terrorist came into our country through what is called the 'Diversity Visa Lottery Programme'," a (Democrat Senator) Chuck Schumer beauty. I want merit based, Trump said in the wake of the attack.
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