Restaurant Daniel   

The dining room at Daniel is a glorious showroom offering a life few can afford. But for those who can (and for devoted foodies who don't mind over-extending their credit), Daniel Boulud's cathedral to cuisine is a must-stop in the New York restaurant world. There's a nod to elegant understatement that only accentuates the glow of privilege emanating from everything from the mother-of-pearl spoon that accompanies your Osetra caviar to the fresh flowers on the table. The bar, done up in warm orange tones, makes an inviting club room, and a separate bar menu is available if you're just stopping in for a taste of peekytoe crab salad or tuna tartare. There's quite a variety on the menu, but a few standbys -- rack of lamb, filet mignon, Dover sole, roasted chicken -- are seasonally adjusted to accommodate the arrival of fresh chanterelles, asparagus, heirloom tomatoes and Italian truffles. Desserts are architectural and sumptuous. The wine list is voluminous and includes a few rarities, but there are around 90 bottles available for under $50. If that doesn't sound like a bargain, best eat someplace else. -- Adam Mazmanian