21 CLUB - Awarded Best Wine List in 2004. Enjoy this restaurant's attentive service, fine American cuisine, and historical architecture. Jacket Required. $51 or more. 21 W. 52nd St. bet. 5th and 6th Aves. 4 ½ Stars

AUREOLE - This restaurant's gracious service and romantic ambiance presents fine American dining at its best. Jacket Required. $51 or more. 34 E. 61St. bet. Park and Madison Aves. 4 Stars

BLVD - This venue serve a unique blend of Latin-American and Asian cuisine. BLVD consists of a Nightclub and Lounge. Casual Attire. $31 to $50. 199 Bowery St. at Spring St. 3 ½ Stars

BRASSERIE - Awarded Best Casual Dining in 2004. The striking decor, sweeping staircase and stained-glass work make this venue a must for visitors. Cuisine: French, Seafood, & Steak. $31 to $50. 100 E. 53rd St bet. Lexington and Park Aves. 4 Stars

CAFÉ DES ARTISTES - Awarded Best Ambiance in 2004. Renowned the world over for its lushly romantic ambiance, famous nude paintings and warm service. French, Continental & European cuisine. Business Casual attire. $51 or more. 1 W. 67th St at Central Park West. 4 Stars

DANIEL - Awarded Best Fine Dining and Best Service in 2004. Contemporary, seasonal French cuisine, served in the Renaissance splendor of the main dining room or in the casually elegant bar and lounge. Jacket Required. $51 or more. 60 East 65th St at Park Ave. 4 ½ Stars

FIREBIRD - Awarded Best Ambiance in 2004. Fine Russian and French cuisine. Business Casual attire. $31 to $50. 365 West 46th St between 8th and 9th Ave. 4 Stars

JAZZ STANDARD - World class jazz complemented by Blue Smoke Barbecue and American cuisine in an intimate room with great sightlines and sound. Casual attire. $16 to $30. 116 E. 27th St. between Park and Lexington. 3 ½ Stars

LOTUS - Upscale superclub. Asian, Thai. Business Casual attire. $31 to $50. 409 West 14th St. between 9th and 10th Ave. 3 Stars

OSCAR'S AT THE WALDORF ASTORIA - American. Business Casual attire. $31 to $50. Corner 50th St. & Lexington Ave. 3 ½ Stars

PAYARD PATISSERIE & BISTRO - An upscale French Patisserie that serves signature and traditional pastries and a contemporary French Bistro that serves updated classics and promises to evoke feelings of warmth, familiarity, and coziness with it's interior design by David Rockwell. Business Casual attire. $16 to $30. 1032 Lexington Ave. between 73rd and 74th St. 3 ½ Stars

RAINBOW ROOM - Panoramic view of New York City, a revolving dance floor in the center of the dining room and a live orchestra band that performs throughout the evening a variety of ballroom style dance music. Italian. Formal attire. $51 or more. 30 Rockefeller Plaza, 65th Floor, between 49th and 50th St. 3 ½ Stars

ROSA MEXICANO - LINCOLN CENTER - Awarded Best Dining in 2004. Enjoy their guacamole, prepared tableside, and sip a frozen pomegranate margarita while gazing at the 40-foot water wall. Mexican. Casual attire. $31 to $50. 61 Columbus Ave. at 62nd St. 4 ½ Stars

SHULA'S STEAK HOUSE - Ranked among North America's top ten steakhouses. Steak, American. Casual attire. $31 to $50. 270 W. 43rd St. at 8th Ave. 3 ½ Stars

TAJ - Intimate dining cocktails and lounging within a modern decor that has been designed with accents of India. Taj offers modern French-American Indian fusion cuisine. Business Casual attire. $31 to $50. 48 West 21st St. between 5th and 6th Ave. 3 ½ Stars

THE VIEW - New York City's only revolving rooftop restaurant. Enjoy a breathtaking 360 view from the heart of the Times Square Theatre District amid an all-encompassing dining experience. American. Business Casual attire. $51 or more. 1535 Broadway at 45th St. 3 ½ Stars