$$$$
Per Se is one of $$$$.

1. Per Se

8.4
10 Columbus Cir (at W 60th St), New York, NY
French Restaurant · Hell's Kitchen · 197 tips and reviews
Eleven Madison Park is one of $$$$.

2. Eleven Madison Park

9.0
11 Madison Ave (at E 24th St), New York, NY
New American Restaurant · Flatiron · 291 tips and reviews
Bouley is one of $$$$.

3. Bouley

163 Duane St (Hudson St), New York, NY
French Restaurant · Tribeca · 121 tips and reviews
Daniel is one of $$$$.

4. Daniel

9.0
60 E 65th St (btwn Park & Madison Ave), New York, NY
French Restaurant · Upper East Side · 192 tips and reviews
The NoMad Restaurant is one of $$$$.

5. The NoMad Restaurant

1170 Broadway (inside NoMad Hotel), New York, NY
American Restaurant · NoMad · 392 tips and reviews
Mas (farmhouse) is one of $$$$.

6. Mas (farmhouse)

39 Downing St (Bedford St.), New York, NY
New American Restaurant · West Village · 86 tips and reviews
Restaurant Marc Forgione is one of $$$$.

7. Restaurant Marc Forgione

8.8
134 Reade St (btwn Hudson and Greenwich St), New York, NY
New American Restaurant · Tribeca · 170 tips and reviews
Tocqueville Restaurant is one of $$$$.

8. Tocqueville Restaurant

7.8
1 E 15th St (5th Ave), New York, NY
American Restaurant · Union Square · 52 tips and reviews
A Voce Columbus Restaurant is one of $$$$.

9. A Voce Columbus Restaurant

10 Columbus Circle (at Time Warner Center), New York, NY
Italian Restaurant · Hell's Kitchen · 84 tips and reviews
Gramercy Tavern is one of $$$$.

10. Gramercy Tavern

9.4
42 E 20th St (btwn Broadway & Park Ave), New York, NY
American Restaurant · Flatiron District · 446 tips and reviews
Ai Fiori is one of $$$$.

11. Ai Fiori

8.8
400 5th Ave Ph 2 (at W 36th St), New York, NY
Italian Restaurant · Garment District · 176 tips and reviews
Le Bernardin is one of $$$$.

12. Le Bernardin

9.1
155 W 51st St (btwn 6th & 7th Ave), New York, NY
French Restaurant · Theater District · 309 tips and reviews
Del Posto is one of $$$$.

13. Del Posto

85 10th Ave (at W 16th St), New York, NY
Italian Restaurant · Chelsea · 277 tips and reviews
Rao's is one of $$$$.

14. Rao's

8.3
455 E 114th St (at Pleasant Ave), New York, NY
Italian Restaurant · East Harlem · 34 tips and reviews
Carbone is one of $$$$.

15. Carbone

9.1
181 Thompson St (btwn Bleecker & W Houston St), New York, NY
Italian Restaurant · Greenwich Village · 244 tips and reviews
Gotham Bar and Grill is one of $$$$.

16. Gotham Bar and Grill

12 E 12th St (btwn University Pl & 5th Ave), New York, NY
New American Restaurant · Greenwich Village · 220 tips and reviews
Jean-Georges is one of $$$$.

17. Jean-Georges

8.4
1 Central Park W (btwn W 60th & W 61st St), New York, NY
French Restaurant · Lincoln Square · 286 tips and reviews
The Capital Grille is one of $$$$.

18. The Capital Grille

8.2
120 W 51st St, New York, NY
American Restaurant · Theater District · 87 tips and reviews
Masa is one of $$$$.

19. Masa

7.5
10 Columbus Circle (at W 60th St), New York, NY
Japanese Restaurant · Central Park · 71 tips and reviews
Il Mulino New York is one of $$$$.

20. Il Mulino New York

8.4
86 W 3rd St (btwn Sullivan & Thompson St), New York, NY
Italian Restaurant · Greenwich Village · 63 tips and reviews
Il Mulino is one of $$$$.

21. Il Mulino

7.7
37 E 60th St (at Madison Ave.), New York, NY
Italian Restaurant · Upper East Side · 25 tips and reviews
Peter Luger Steak House is one of $$$$.

22. Peter Luger Steak House

8.7
178 Broadway (at Driggs Ave), Brooklyn, NY
Steakhouse · Williamsburg · 693 tips and reviews
Babbo Ristorante e Enoteca is one of $$$$.

23. Babbo Ristorante e Enoteca

8.7
110 Waverly Pl (btwn MacDougal Alley & 6th Ave), New York, NY
Italian Restaurant · Greenwich Village · 273 tips and reviews
The Capital Grille is one of $$$$.

24. The Capital Grille

8.0
155 E 42nd St, New York, NY
American Restaurant · Turtle Bay · 83 tips and reviews
The Capital Grille is one of $$$$.

25. The Capital Grille

8.4
120 Broadway, New York, NY
American Restaurant · Financial District · 69 tips and reviews
Buddakan is one of $$$$.

26. Buddakan

9.0
75 9th Ave (at W 16th St), New York, NY
Chinese Restaurant · Chelsea · 525 tips and reviews
TAO Downtown is one of $$$$.

27. TAO Downtown

8.8
92 9th Ave (at W 16th St), New York, NY
Asian Restaurant · Chelsea · 187 tips and reviews
Keens Steakhouse is one of $$$$.

28. Keens Steakhouse

9.0
72 W 36th St (btwn 5th & 6th Ave), New York, NY
Steakhouse · Koreatown · 482 tips and reviews
Sparks Steak House is one of $$$$.

29. Sparks Steak House

8.1
210 E 46th St (btwn 2nd & 3rd Ave.), New York, NY
Steakhouse · Turtle Bay · 83 tips and reviews
Del Frisco's Double Eagle Steakhouse is one of $$$$.

30. Del Frisco's Double Eagle Steakhouse

8.7
1221 Avenue of the Americas (at W 49th St), New York, NY
Steakhouse · Theater District · 339 tips and reviews
Estiatorio Milos is one of $$$$.

31. Estiatorio Milos

8.9
125 W 55th St (btwn 6th and 7th Ave.), New York, NY
Greek Restaurant · Theater District · 173 tips and reviews
Avra Estiatorio is one of $$$$.

32. Avra Estiatorio

9.0
141 E 48th St (btwn 3rd & Lexington Ave.), New York, NY
Greek Restaurant · Turtle Bay · 104 tips and reviews
Momoya is one of $$$$.

33. Momoya

9.1
185 7th Ave (at W 21st St), New York, NY
Sushi Restaurant · Chelsea · 251 tips and reviews
Nobu is one of $$$$.

34. Nobu

105 Hudson St (at Franklin St), New York, NY
Japanese Restaurant · Tribeca · 193 tips and reviews
15 East is one of $$$$.

35. 15 East

7.8
15 E 15th St (btwn 5th Ave & Union Sq W), New York, NY
Japanese Restaurant · Union Square · 136 tips and reviews
Sushi Nakazawa is one of $$$$.

36. Sushi Nakazawa

9.2
23 Commerce St (btwn Bedford St & 7th Ave S), New York, NY
Sushi Restaurant · West Village · 221 tips and reviews
Kuruma Zushi is one of $$$$.

37. Kuruma Zushi

7.9
7 E 47th St (btwn 5th & Madison), New York, NY
Sushi Restaurant · Midtown East · 31 tips and reviews
Sushi Yasuda is one of $$$$.

38. Sushi Yasuda

8.8
204 E 43rd St (at 3rd Ave), New York, NY
Sushi Restaurant · Turtle Bay · 256 tips and reviews
Ichimura at Brushstroke is one of $$$$.

39. Ichimura at Brushstroke

30 Hudson St (at Duane St), New York, NY
Sushi Restaurant · Tribeca · 22 tips and reviews
Jewel Bako is one of $$$$.

40. Jewel Bako

239 E 5th St (btwn 2nd & 3rd Ave), New York, NY
Japanese Restaurant · East Village · 102 tips and reviews
Morimoto is one of $$$$.

41. Morimoto

88 10th Ave (btwn W 15th & W 16th St), New York, NY
Japanese Restaurant · Chelsea · 345 tips and reviews
Nobu Fifty Seven is one of $$$$.

42. Nobu Fifty Seven

9.0
40 W 57th St (btwn 5th & 6th Ave), New York, NY
Japanese Restaurant · Midtown East · 270 tips and reviews
Chef's Table At Brooklyn Fare is one of $$$$.

43. Chef's Table At Brooklyn Fare

212 Schermerhorn St (btwn Hoyt St and Bond St), New York, NY
American Restaurant · Hell's Kitchen · 46 tips and reviews
Strip House is one of $$$$.

44. Strip House

8.7
15 W 44th St (btwn 5th & 6th Ave), New York, NY
Steakhouse · Midtown East · 57 tips and reviews
BLT Prime is one of $$$$.

45. BLT Prime

111 E 22nd St (btwn Park & Lexington Ave), New York, NY
Steakhouse · Gramercy Park · 89 tips and reviews
Bowery Meat Company is one of $$$$.

46. Bowery Meat Company

8.8
9 E 1st St (btwn 2nd Ave & Bowery), New York, NY
Steakhouse · East Village · 97 tips and reviews
Marea is one of $$$$.

47. Marea

9.2
240 Central Park S (at 59th St & Broadway), New York, NY
Seafood Restaurant · Theater District · 357 tips and reviews