Aburiya Kinnosuke

213 E 45th St, between 2nd & 3rd Ave, New York, NY 10017 212-867-5454

Description: MIDTOWN EAST. As authentically "Tokyo" as you'll find in the Big Apple, this Eastside steak and seafood grill is a big hit with well-heeled execs and expats. TRAIN: 4, 5, 6, 7, S to Grand Central-42nd St
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Asiate

80 Columbus Cir, Mandarin Oriental Hotel, New York, NY 10023 212-805-8881

Description: MIDTOWN WEST. Located in the suave, sophisticated Mandarin Oriental, this dramatically appointed restaurant takes the creative energy of noted designer Tony Chi and partners it with views of New York skyline. The restaurant's design is centered on an illuminated sculpture that extends over the dining room like a long, translucent tree branch ­ at night, the scene's quite spectacular. Transcendence is confirmed once diners have sampled the French and Japanese-inspired fare, an artistic array of dishes ranging from lobster tangine with black mussels and saffron-Brooklyn Pilsner broth to Caesar salad soup with bacon foam. Three-course prix fixe, $85; tasting menu, $125. TRAIN: 1, 2, 3, A, B, C, D to Columbus Cir
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Donguri

309 E 83rd St, between 1st and 2nd Aves, New York, NY 10028 212-737-5656

Description: UPPER EAST SIDE. Combining a lovely mix of neighborhood charm and excellent Japanese cuisine, this East 80s treasure may tend toward the expensive side, but you won't hear many complaints from the steady flow of traffic dining here nightly. Donguri serves up a wide range of tasty sushi and sashimi platters, as well as grilled vegetable and seafood dishes. If it's after work, you'll definitely want to sample a little Hakkaisan Saki. TRAIN: 4, 5, 6 to 86th St
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Gari

370 Columbus Ave, New York, NY 10024 212-362-4816

Description: UPPER WEST SIDE. The minimalist-inspired West 70s outpost of Chef Gari Sugio's awesome sushi enterprise, his place on Columbus Avenue has garnered a cult-like following all its own. Indeed, like at the cross-town original, Gari's signature sushi and sashimi omakases are sure to impress with their artistic presentations and, more importantly, evocative sampling of flavors. And if sushi's not your thing, don't let that keep you away ­ Chef Sugio's menu also includes several succulent beef and chicken courses. TRAIN: 1 to 79th St; B, C to 8st St-Museum of Natural History
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Haru ­ Amsterdam Ave

433 Amsterdam Ave, between 80th & 81st St, New York, NY 10024 212-579-5655

Description: UPPER WEST SIDE. This Japanese restaurant is very popular, as it is known for serving up large-sized portions of authentic sushi. You can try other goodies too, such as the seaweed salad, king crab shumai and vegetable tempura. Light wood accents lend a modern look to the place, and diners enjoy the upscale environment. Casual dress. TRAIN: 1, 9 to 79th St
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Hatsuhana

17 E 48th St, between 5th & Madison Ave, New York, NY 10017 212-355-3345

Description: MIDTOWN EAST. With two separate restaurants (also at 237 Park Avenue), there is enough of this uncommonly fresh sushi for either the business meeting or a casual sit-down. Deluxe option includes 10 sushi pieces of the chef's choosing plus tuna roll. Diners can also choose from among several hot salmon, beef or chicken dishes or prix fixe menu. Business casual dress. Reservations recommended. Prix Fixe $22-28.TRAIN: E, F to Fifth Ave; 6 to 51st St
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Inagiku

111 E 49th St, at the Waldorf-Astoria Hotel, New York, NY 10017 212-355-0440

Description: MIDTOWN EAST. Located in the Waldorf Astoria, this upscale Japanese dining room is best experienced via the tasting menu. Small portions of exquisitely prepared and sometimes exotic Japanese food make for the perfect meal. Don't expect this experience to be light on the purse strings though, as each round costs around $10. Some of the interesting menu options include foie-gras sushi, tempura eel and marinated black cod. Both tourists and business folks usually enjoy this establishment. Wine and sake available by the glass. Take-out and catering also available. Business dressy attire appropriate. TRAIN: E, F to Lexington Ave; 6 to 51st St
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Kai

822 Madison Ave, Ito En Tea Store, New York, NY 10021 212-988-7277

Description: UPPER EAST SIDE. Sleek, minimalist design elements mark the interior of this serene eatery, which was founded with the intent of honoring the harmony of the traditional Japanese dining experience. In keeping with this elemental balance, dishes from the both land and sea are well represented, including teriyaki kanpachi, sesame-grilled black cod, and Mishima rib-eye steak. Be sure to complement your choice with a glass of wine and, later, a cup of sake. Stop in between noon and 4pm for Ito En tea accompanied by a selection of sweets (try the chocolate-coated almonds dusted with Matcha powder). Prix Fixe is $85, Chef's Omakase Dinner is $150-200. TRAIN: 6 to 68th St
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Kuruma Zushi

7 E 47th St, 2nd Floor, between Madison & 5th Ave, New York, NY 10017 212-317-2802

Description: MIDTOWN EAST. There is only one thing on the menu, sushi, but the experience is worth it. To get the best meal possible, forget the cost and let the brilliant chef prepare one of his hard-to-find sushi specialties. The scallops and pickled vegetables are a great choice. If you choose to bypass the sushi bar and sit at a table, enjoy the attentions of a reserved staff. Prix fixe menus $57-120. TRAIN: 4, 5, 6, 7 to 42nd St-Grand Central
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Masa

10 Columbus Cir, Time Warner Center, New York, NY 10019 212-823-9800

Description: MIDTOWN WEST. Owner-Chef Masayoshi Takayama has set the bar at near-unreachable heights with this exclusive restaurant on the fourth floor of the Time Warner Center. The fare, of course is outstanding, and those who appreciate the finer things will no doubt be tempted to saddle up to the bar and savor the pre fixe (priced $400-600). Sometimes prepared by Takayama himself, the affair is highlighted by what some critics deem NYC's top foie gras. Less deep pockets (and folks who didn't make reservations the suggested month in advance) can vie for spots along the Bubbinga plank at neighboring Bar Masa. The outstanding sushi is à la carte, the cocktails are sublime, and the choices of sake number 18. TRAIN: A, B, C, D, 1, 9 to Columbus Cir
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Nobu 57

40 W 57th St, between 5th & 6th Ave, New York, NY 10019 212-757-3000

Description: MIDTOWN WEST. When Nobu Matsuhisa opened his 57th Street restaurant (backed by folks like Robert De Niro and noted restaurateur Drew Nieporent), it was easily one of the most eagerly anticipated Midtown debuts during the summer of 05. Folks the world over are accustomed to nothing less than magic from the electric Nobu, whose creative takes include yellowtail with jalaeño, miso-marinated artic char and Chilean sea bass with black bean sauce. A true "scene," the two-floor restaurant was designed by David Rockwell, who drew inspiration from harmonic image of a river winding its way through the dramatic landscape of Japan. TRAIN: F to 57th St
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Sugiyama

251 W 55th St, between Broadway & 8th Ave, New York, NY 10019 212-956-0670

Description: MIDTOWN WEST. Owner/chef Nao Sugiyama's Midtown West restaurant specializes in terrific Tokyo-style cuisine. The Sugiyama's innovative kaiseki menu runs the gamut ­ anywhere between five and 14 superb courses that include delicious monkfish liver as an appetizer followed by tasty offerings of sushi, calamari, steak, chicken, mixed vegetables, shrimp tempura and the like. Traditionally, the feasting concludes with suimono, a clear soup. For dessert, expect Chef Sugiyama to delight you with a fresh fruit masterpiece. Pre-theater specials are offered. TRAIN: N, R to 57 St
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Sushi Hana

1501 2nd Ave, at 78th St, New York, NY 10021 212-327-0582

Description: UPPER EAST SIDE. This popular little sushi joint tends to get packed for lunch and dinner, so it's best to get here early if you don't feel like standing. "Sushi Hana offers New York's Upper East Side both traditional and contemporary Japanese cuisine. Sake Hana is the first sushi/sake lounge on the upper eastside of it's kind". Here, sushi is the stuff of dreams, but their Yaki soba and Okinawa Udon are worth sampling as well. Those not in the mood for raw fish will want to check out the Teriyaki or Tempura menus ­ rumor has it that the Seared Tuna Shichimi with vegetables is as good as it sounds. TRAIN: 6 to 77th St
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Sushi of Gari

402 E 78th St, at 1st Ave, New York, NY 10021-1676 212-517-5340

Description: UPPER EAST SIDE. Located in the East 70s, this handsome little eatery is one of the area's more upscale places to grab a little sushi, most of it seasoned with their spice of choice ­ you guessed it: pink gari. Saunter up to the counter and place an order for your favorite rolls, but pay attention ­ you can run up a tall bill pretty quickly here. If sushi isn't your speed, try one of the cooked dishes, like shrimp tempura or chicken and vegetable Udon. TRAIN: 6 to 77th St
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Sushi Seki

1143 First Ave, New York, NY 10021 212-371-0238

Description: UPPER EAST SIDE. Ask the regulars, and they'll quickly tell you that the only thing this casual little sushi bar lacks is a bit of anonymity. Indeed, this is the type of place locals tend to keep to themselves, but as is always the case with a good food, news about this place is impossible to suppress. Understated and a tad snug (especially on the weekends), Sushi Seki has firmly established itself as one of the best places on the Upper East Side to enjoy a roll or two of yellowtail, snapper or octopus. TRAIN: N, R, W, 4, 5, 6 to Lexington Av-63rd
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Sushi Sen-Nin

30 E 33rd St, New York, NY 10016 212-889-2208

Description: MURRAY HILL. One of Murray Hill's most popular lunch places, Sushi Sen-Nin doesn't attract big crowds due to its atmosphere. No, everybody from business-types to entertainment moguls flood in here daily for one thing: sushi. Those on the go will want to take advantage of their bento lunches, which feature everything from miso soup to chicken teriyaki. Make sure to come early as this place tends to get crowded quickly, especially at lunch. Oh, and four words: "Try their lobster sashimi" ­ the regulars swear it's the best and freshest in town. Dinner reservations suggested. TRAIN: 6 to 28th St
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Sushi Yasuda

204 E 43rd St, between 2nd and 3rd Ave, New York, NY 10017 212-972-1001

Description: MIDTOWN EAST. If you are looking to feast on raw fish in an elegant environment graced by bamboo paneling and intimate lighting, your search for a restaurant is over. Sushi Yasuda offers exotic dining options from the appetizers to the desserts. Try the sashimi or the cherrystone clam, and finish off with the red-bean ice cream or the green-tea ice cream--definitely an indulgence that's worth it. TRAIN: S, 4, 5, 6, 7 to 42nd St-Grand Central
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Sushi Zen

108 W 44th St, between 6th Ave & Broadway, New York, NY 10036 212-302-0707

Description: THEATRE DISTRICT. Large portions of fresh Japanese cuisine can be had at this Midtown West establishment. Exotic appetizers and authentic entrees keep diners returning. Try a local favorite, the chef's combination, a collection of sushi, lobster and sashimi that easily feeds two. Wrap it all up with a refreshing dessert of red-bean ice cream. Enjoy! Reservations accepted. Smart casual dress. TRAIN: B, D, F, Q to 47-50th Sts-Rockefeller Ctr
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Sushiden

19 E 49th St, between 5th & Madison Ave, New York, NY 10017 212-758-2700

Description: MIDTOWN EAST. An artistically designed Japanese restaurant offering some of the freshest sushi in the city at moderate prices. Order a combination dinner or create your own sushi or sashimi combination, including more unusual choices such as orange clam and cockle. Individually decorated tatami rooms on the mezzanine level for business meetings or private parties. Business casual dress. Take-out service available and reservations recommended. TRAIN: B, D, F, Q to 47th-50th St
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Sushisay

38 E 51st St, between Parker and Madison Aves, New York, NY 10022 212-755-1780

Description: MIDTOWN EAST. Popular among Japanese purists and American tourists, this rather sparsely decorated Midtown sushi bar offers something for any palate. Try the "deluxe" sushi selection with nine pieces, the best of which are the uni and salmon roe. Ask for a drop of the 400-year old distillery "Sake of Myth." Business casual dress. Reservations recommended. No smoking. TRAIN: E, F to Lexington Ave; 6 to 51st St
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