Well, a few if price is no object: The creme de la creme: Per Se (I haven't tried, but they went right to the head of the class), Alain Ducasse or Daniel. Probably too late for reservations at any of these (certainly Per Se).
Pricey, incredible winelists (a few comparative bargains): Cru, Veritas
It's hard to go wrong with any Danny Meyer restaurant (Union Square Cafe, 11 Madison Park, Tabla,Gramercy Tavern)- none are cheap, but good food, good service, good atmosphere.
I like Triomphe at the Iroquois Hotel in midtown. Interesting eclectic list, very good food.
I could go on with less expensive or ethnic places, but maybe if you indicated what you're looking for, I could be more precise.
Dale
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