Steaks
OK, this is one of my New York secrets, but I guess I can share it with you guys. Cafe Rialto on 16th between Seventh and Eighth serves the best fillet in New York, hands down. It's meant to be a Spanish seafood joint, but the $18.95 fillet (really a Steak Frites) is the best thing on their menu. And it really is a joint, frequented by lots of tourists (they must be listed in Fodors) and neighborhood regulars. The jukebox at the bar, packed with latin artists, "entertains" you through your meal. Yet, even though the atmosphere leaves something to be desired, I've never found a steak as good. I think it has something to do with the seasoning. But they also always cook it just right. They have a sister restaurant in the meat packing district called Rio Mar (amazingly, same atmosphere. But if you sit upstairs, you get less of the jukebox).
I've been to Palm, Wollensky, Peter Lugar, Morgans, etc., and they simply don't compare. And why pay, what is it now, $30+ at Wollensky when you can get better for $18.95? (Although, if you're on an expense account...)