Few places in the world offer cuisine that compares with that of New York City, home to some of the world's greatest chefs. If you've got money to spend and are interested in splurging at one of New York City's most expensive restaurants, look no further than this list. Do note: reservations are required at all of these restaurants -- many of which book up a month or two in advance. Call the restaurants directly for their specific reservation policies.
1. Masa
There are just 26 seats in Masa, an elegantly designed Japanese restaurant in the Time Warner Center. There is no menu; all diners will spend about 3 hours having an unparalleled omakase experience.- Cuisine: Japanese
- Address: 10 Columbus Circle, Time Warner Center, 4/F
- Phone: 212-823-9800
- Neighborhood: Midtown West (Map)
- Hours: Dinner served Monday to Saturday 6:00pm-9:30pm
Lunch served Tuesday to Friday 12:00pm-1:30pm - Subway: 1/9/A/B/C/D to 59th St./ Columbus Circle
- Price Range: $300-500 prix-fixe
2. Alain Ducasse at the Essex House Restaurant
Highlighting the best American produce, prepared with French techniques, the menu at Alain Ducasse changes seasonally to offer the best cuisine. An extensive wine list and a stylishly designed atmosphere ensure a sophisticated dining experience.- Cuisine: French
- Address: 155 W. 58th St. (6th & 7th Aves.)
- Phone: 212-265-7300
- Neighborhood: Midtown (Map)
- Subway: 1/9/A/B/C/D to 59th St./Columbus Circle; F to 57th St.; N/R/Q/W to 57th St.
- Price Range: $150-$175 prix-fixe or $225-$320 tasting menus
3. Kuruma Zushi
The expense of the ingredients required for preparing top-notch sushi can be extremely expensive -- especially at places like Kuruma Zushi where they fly fish in from Japan. While it is possible to dine here reasonably, the true experience to be had is the chef's omakase.- Address: 7 E. 47th St., 2nd fl. (5th & Madison)
- Phone: 212-317-2802
- Neighborhood: Midtown (Map)
- Subway: B/D/F/Q to 47-50th Streets/Rock Center
- Price Range: $80/$100/$120 Kuruma Zushi dinners; omakase also available for $100+
4. Per Se
New York diners wanting to experience Thomas Keller's famed Napa Valley cuisine no longer have to travel to the French Laundry. Expertly designed menus change daily and reflect the freshest seasonal ingredients.- Cuisine: contemporary American
- Address: 10 Columbus Circle, 4th fl.
- Pphone: 212-823-9335
- Neighborhood: Midtown (Map)
- Subway: 1/9/A/B/C/D to 59th St./Columbus Circle
- Price: $125 prix-fixe, $135(vegetarian) & $150 tasting menu
- Hours: Dinner 5:3010pm
Lunch (Fri-Sun) 11:30am 1:30pm
5. DANIEL
Market-inspired cuisine with creative use of traditional French techniques define chef Daniel Boulud's cuisine at DANIEL. The menu varies seasonally, highlighting the best ingredients available.- Cuisine: French
- Address: 60 E. 65th St. (bet. Madison and Park Aves.)
- Telephone: 212-288-0033
- Neighborhood: Upper East Side (Map)
- Subway: 6 to 68th Street/Lexington
- Price Range: Prix-fixe: $92 (3 courses) - $125 (5 courses); Chef's tasting menu: $168, available Monday - Thursday only
6. Le Bernardin
This four-star restaurant serves top notch seafood. The freshest seafood is prepared using simple techniques to highlight the fish's best qualities. Broken down into "Almost Raw," "Barely Touched" and "Lightly Cooked" the menu reflects the preparations of the fish.- Address: 155 W. 51st St. (6th & 7th)
- Telephone: 212-554-1515
- Neighborhood: Midtown (Map)
- Subway: N/R/W to 49th Street, 1/9 to 51st Street
- Price Range: $92 prix-fixe ($49 at lunch); $150 chef's tasting menu ($280 with wine pairings)
7. Sugiyama
Demonstrating the Japanese kaiseki tradition, where the meal consists of a procession of dishes, beginning with raw, delicate items and building up to more robust, cooked dishes. Sugiyama caters to many Japanese businessmen, those on expense accounts and in-the-know folks who are looking to splurge.- Address: 251 W. 55th St
- Telephone: 212-956-0670
- Neighborhood: Midtown (Map)
- Subway: A, B, C, D, 1, 9 to 59th St./Columbus Circle
- Price Range: 6- to 12-course fixed-price meals $45-$100
8. MEGU
MEGU's intent is to bring the Japanese dining experience to New York City, which they accomplish by importing the ingredients you would find in top restaurants in Japan. The menu consists of 11 different groupings with dishes that are designed for sharing, but the size of individual dishes varies dramatically.- Address: 62 Thomas St. (Church St. & W. B'way)
- Telephone: 212-964-7777
- Neighborhood: TriBeCa (Map)
- Subway: 1/9 to Franklin St; 1/2/3/9/A/C to Chambers St
- Price: over $100 per person
9. Jean Georges
Jean George, housed in the Trump International Hote and Tower, has revived tableside service, bringing the excitement of the kitchen onto the dining room floor with many final preparations for Jean-George Vongerichten's fabulous French cuisine tableside. Consistantly considered some of New York City's best cuisine,- Address: One Central Park West
- Telephone: 212-299-3900
- Neighborhood: Midtown West (Map)
- Subway: A/B/C/D/1/9 to Columbus Circle
- Price Range: Seasonal prix-fixe $85
10. Atelier
Located in the Ritz-Carlton on Central Park, Atelier offers diners sophisticated cuisine inspired by the chef's home in the south of France. The creative, award-winning menu reflects the freshest produce and continental sensibilities.- Address: 50 Central Park S. (6th Ave.)
- Telephone: 212-521-6125
- Neighborhood: Midtown (Map)
- Subway: A/B/C/D/1/9 to Columbus Circle
- Price Range: $85 prix-fixe; breakfast available daily and brunch available on Sundays



