Steakhouses

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Del Frisco's [1221 Sixth Ave. (at 49th St.) 212-575-5129]
Exactly what you expect to see from a classy New York steakhouse, including the incredible steak. With ceilings higher than most buildings in other cities, and crowds of people who earn more money than most small countries, Del Frisco's in full swing is quite a scene. I suggest the Shrimp Cocktail and the Crab Cake as appetizers. Both are a cut above the industry standard. As for steak, I am partial to the 24 ounce Porterhouse, but you can't go wrong with any of the steak options. All cuts come seasoned and taste delicious. So far, I would christen this the best steakhouse in Manhattan. But, of course, it still does not measure up to Luger's.

Peter Luger Steak House [178 Broadway (Brooklyn, NY) 718-387-7400]
Simply the best, better than all the rest. Everything you have heard is true, except for the fact the waiters are not gruff, they just have personalities. Located just over the Williamsburg Bridge, Luger's is a steak-lover's paradise. Obviously you must order the porterhouse steak for the number of people in your party plus one (because you will all eat more than usual here). I also like the tomato and onion appetizer and one strip of the best bacon you will ever eat. The first bite of a Luger's steak is like eating heaven. Oh, and sometimes they give you Hanukkah gelt (little gold chocolate coins) at the end of your meal! Call ahead for reservations because it is always booked. Lunch is also an excellent option here if you have the time (and it will be cheaper too).

Sparks Steak House [210 E. 46th St. (bet. 2nd and 3rd Ave.) 212-687-4855]
Despite a fantastic wine list, this "not-quite-Luger's" -y hideaway, is not quite as good as Luger's. But it still serves up a terrific sirloin in a classic steakhouse setting and is more than worth a visit if you do not want to make the trek to Brooklyn. I suggest starting with the Fresh Bufala Mozzarella with Sliced Tomato and then going straight to the steak. Wine lovers will also appreciate the vast selection of bottles available.