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Buddakan - An immense, 16,000-square-foot restaurant serves some of the best modern Asian cuisine in the country. Opened by Philadelphia restaurateur Stephen Starr, this colorful Cantonese establishment is in the Meatpacking District. Entrees: $22 - $47

Buddakan
75 Ninth Ave.
(212) 989-6699
www.buddakan.com

The Little Owl - Ten tables in the West Village serve terrific American Nouveau/Mediterranean cuisine created by the up-and-comer Joey Campanaro. Entrees: $19 - $30

The Little Owl
90 Bedford St.
(212) 741-4695
www.thelittleowlnyc.com

Charlie Palmer established himself as one of the leading American chefs when he opened Aureole in 1988. Today it remains one of New York's finest restaurants with a stylish upstairs/downstairs dining room tucked into a sophisticated brownstone on Manhattan's Upper East Side, and a captivating "Progressive American" menu. Ostera caviar, tuna tartare, lobster fricassee with artichokes and duck confit are all among the first and second course options. Desserts, such as the caramelized hazelnut pyramid and the spiced syrah-poached pear are works of art. For extra value try the four-course lunch tasting menu for $35 or a la carte supper after 9:30 p.m.

Still trendy after all these years, but at least things have slowed enough so that it's possible to get a reservation at Keith McNally's Balthazar less than a month in advance. Modeled after a classic Parisian brasserie, complete with white-aproned waiters, red leather banquettes and tightly spaced tables, entrees like striped bass on toasted country bread in a broth and roast chicken with perfectly crisped pomme frites make the journey to SoHo worth the effort. Entrees range from $20-$26. If you can't go for lunch go after the theater. Balthazar has one of the best late-night menus in town. Or come by the next day for breakfast - no RSVP required - from 7:00 a.m. till 11:30 a.m., or brunch for some savory crepes or french toast with homemade brioche before visiting the bakery for authentic French bread and pasteries.

Balthazar
80 Spring St.
(212) 965-1414 (RSVP)
(212) 965-1785
www.balthazarny.com

The menu at Café Boulud is divided into four sections, each representing one of the areas from which Chef Boulud takes inspiration: La Tradition - classic French dishes; La Saison - specials based on seasonality; Le Potager - vegetables cooked like you've never had them before; and Le Voyage - with exotic and ethnic flavors. Go expecting anything from chilled five spring pea soup to deep-fried fritter stuffed with salt cod to ceviche paved with caviar. No wonder this beautiful café in the Surrey Hotel has become the "it" spot for "ladies who lunch." The fourth generation family-owned restaurant with the 100 year history evokes images of 1930's Paris with plush cocoa-colored upholstered banquettes and gentle lighting. Dinner served seven-days-a-week till 11:00 p.m.

With its graceful Belle Epoque dining room and infamous female nymphs frolicking on the walls, Café des Artistes just off of Central Park West and four blocks from Lincoln Center, remains one of the most romantic restaurants in the city. Refined Continental fare includes pot-au-feu, smoked salmon and a mean osso buco with apricots and fettucine. Even desserts sound sensual. Who could pass up "Chocolatissimo for Two" or the "Joy of Bonaparte," a decadent lemon napoleon? Come by 5:00 p.m. for the prix-fixe pre-theater menu for $45 and make it in time for the 7:00 p.m. curtain, or go for the more affordable prix-fixe lunch and popular weekend brunch.

Café Luxembourg, on the Upper West Side, is one of the best brasseries in its neighborhood and that's just one reason it continues to draw huge crowds almost every night. An affordable classic French menu with duck, roasted chicken and cheese omelettes hits the spot after an evening at Lincoln Center. The art deco-decor with wicker chairs combined with caring waiters (who might break into an opera aria at any moment) make it a comfortable place with a group or even by yourself. Daily prix-fixe menu pricing options include three-course lunch for $26 and dinner for $40. Try the steak tartare with country salad, roquefort cheese and steak frites, then top it off with the gran monet chocolate tort.

Since 1996, this Brazilian mid-towner in the heart of the theater district is an all-you-can-eat steakhouse even a vegetarian can appreciate. That's because every meal at Churrascaria Plataforma begins with a trip to a salad bar longer than a Mardi Gras parade, and its vege-heavy buffet. After that, carvers circle the room shaving off bits of perfectly grilled pork, sirloin, prime rib, lamb, chicken, salmon, turkey, and ribs onto the plates of diners who signal "more" by flipping a green chit (red signals "enough"). Killer lime drinks are served from a cart wheeled tableside. A live band blasts Samba music throughout the evening. An intimate evening it's not, but the food at Churrascaria is excellent, and with a big group it's also a hoot. One fixed price for all you can eat is $30.95 for lunch, $46.95 for dinner. Also look for the sister restaurant with the black bull-faced flag draped above the entrance in downtown Tribeca (212) 925-6969.

Daniel, located in the Mayfair Hotel, presents a gorgeous Renaissance-style dining room with a cozy bar and lounge, and flower arrangements that can't be called anything but works of art. Chef Daniel Boulud oversees more than 40 chefs who work hard to get his marvelous seasonal cuisine just right. Dishes like Poulet Roti en Croute de Sel may be prepared in classic French style or with an ethnic twist that Boulud may invent on a whim. They also feature an extensive wine list covering 15 countries and 1,500 selections. In any case this is sure to be one of your premiere dining experiences in the city. For dessert try the bittersweet chocolate bombe with creme brulee and hazelnut sponge and stagger home in a daze of satisfaction.

The venerable Il Mulino in New York City's West Village has received multiple accolades as the city's number one Italian restaurant from Zagat Guide and tops almost everyone's list of best Italian restaurants. A gorgeous, plant-filled interior coupled with a tuxedoed staff sets the tone. Go hungry. The moment you sit down plates of Parmesan cheese, sausages, bruschetta, antipasto and garlic bread magically appear before you've had a chance to order anything. Entrees are made up of classic old-school Italian cuisine - try the porcini mushroom ravioli - and portions are enormous. Because the menu is so complex (it has almost every veal dish known to man) and written mainly in Italian it's tempting to let the waiter order for you. Expect to pay a price for so much attention with daily specials running between $40 and $55. Reservations are usually taken a month in advance.

Luxury may not be what you first think of as you enter Jack's Luxury Oyster Bar. This small space located on the Lower East Side appears to be a quaint lounge in some old friend's house after peering at the four-seat raw bar and its handful of a la carte dining tables. After a cordial greeting from your host, you're escorted through the kitchen, stopping by to say hello to the chef, and then settled in a small but comfortable dining room. For dinner try the "deconstructed" oysters Rockefeller, New Orleans-style barbecue lobster and blue crab bisque. With a reasonable wine list backed by an astronomically priced reserve list, the term luxury starts to kick in. Shellfish, bivalves and pork are all presented far above the "shuck and suck" level in an average oyster bar.

Jeans-Georges Vongerichten, New York City's annointed chef-of-the-millenium, runs what some say is the greatest restaurant in the Trump International Hotel. The Donald himself calls the four-star stamped Jean Georges "his place." One look at the power set crowd and who would argue? Dine in the more casual bar or go upscale in the gorgeous jacket-required dining room with fabulous floor-to-ceiling windows overlooking Central Park. Diners can also enjoy seasonal outdoor dining and cocktails at the Mistral Terrace. Either way you'll find a very inventive style of contemporary French cuisine, including dishes like goat-cheese-and-potato terrine in arugula juice and sweetbreads en cocotte with baby carrots. Try the three-course $20 prix-fixe lunch menu for a lighter crowd and price.

Perhaps the most famous of all Theater District restaurants, Joe Allen is the place to rub shoulders with Broadway actors before or after a performance. Affordable and filling, cuisine is nothing fancier than hamburgers and mashed potatoes. A Greek salad and cheese quesadillas give it an ethnic bent. Red-checkered tablecloths and a theatrically-inclined wait staff proffer the ambiance. Enjoy a casual dinner before the theater. Main courses range from $17-$27.

Sutton Place is the perfect setting for March where host/co-owner/sommelier Joseph Scalice welcomes guests as if to a private dinner party. This elegantly romantic and intimate turn-of-the-century townhouse features a vaulted ceiling in the main dining room and an atrium mezzanine that opens to a porcelain-tiled rooftop terrace for al fresco drinking and dining. Chef Wayne Nish, known for adding international flavors to his creative New American cuisine, offers prix-fixe tasting menus that cover three to six courses, from $65-$85, and a pre-theater menu for $55. These are served either with or without paired wines which are each carefully selected from Scalice's award winning wine list for an additional cost.

For a breakfast that will get you through the day, Norma's in Le Parker Meridien Hotel is surely the answer. Called by many critics "the best in town," breakfast also happens to be the only meal served here. Thick, molten chocolate French toast, cinnamon-pecan brioche and macadamia nut pancakes are sweet day-starters. More serious breakfast-eaters will want to try the duck confit hash and eggs, or an omelet of lobster and artichokes. Weight watchers might prefer the bowl of "no-hassle grapefruit." In any case, the presentation is beautiful and the freshly-pressed coffee is steaming and savory. Reservations are a must for weekend brunch. Entrees range from $14-$24.

A circus-themed trattoria run by three Maccioni sons of the renowned Le Cirque family, Osteria del Circo is famous for its Northern Italian fare. Delicious pastas, pizzas, veal dishes and spit-roasted chickens are served with some Northern Italian wines you won't find outside of Tuscany. After a few years of mixed reviews, it seems the place is finally coming into its own. The food rather than the colorful artsy decor is now the main draw. A sleek bar draws a serious late-night crowd. It's also a very popular haunt for apres-theater.

Restauranteur Keith McNally's tiny bistro in the Meatpacking District crackles with both energy and style. Pastis, with a decor straight out of Paris in the 30s, fashions a zinc-topped bar, antique mirrors and mosaic tiled floors. The food? Tres bien, naturallement. Frisee and bacon salads, steak frites, onion soup, fish and chips, and big hamburgers are among the traditional bistro classics and British fare. There's also an outdoor summer cafe available.

Anyone with a sweet tooth should include Payard Patisserie on their short list of "must tries." A true bastion of all that is French, it is run by a third generation pastry chef who cultivated his art in Paris. The bistro cuisine is worthy of praise, with each dish accompanied by spectacular seasonal sides, and a number of equally as hearty priced tasting menus including a six-course for two. But it's the pastries that get top billing in this East Side locale. Cases of eclairs, croissants, truffles, Madeleines, and brioches dare you to keep to your diet. For a real sugar rush try one of these delicacies along with a glass of champagne for dessert after dinner anywhere in the city. If you prefer, take home some Petits Four or homemade chocolates which sell by the pound.

There's no need to travel all the way to Chinatown to sample some of the city's finest Asian cuisine. Shun Lee West exudes all things Chinese with its shiny black lacquer decor and fiery dragon around the length of the dining room. Shanghai steamed dumplings and giant prawns are notable starters while Hunan filet and duck liver sauteed Szechuan-style are regionally-oriented entrees. The more casual adjacent café is less expensive for those who want a simple dim sum. With its Upper West Side location, Shun Lee West is a deliciously spicy, but expensive option before or after a performance at Lincoln Center.