Not sure I'd do Lattanzi and ViceVersa. I think ViceVersa is the better value.

Union Square Cafe...Gramercy Tavern or Gotham Bar and Grill. What's the difference?

I may be in the minority but of the three Union Square Cafe falls way short of the other two. I've always been annoyed to be made to wait for a table despite reservations and there is NOWHERE to wait. The bar is always filled with diners, so that's out, and no matter where you try to stand, you're in the way of servers. I find that 20 minutes or so the most uncomfortable part of the night.
The food has always been good, but I can't say I've ever been totally WOWed by the food or the service.

I love Gotham Bar and Grill and personally think of the three it is my favorite. I really like Grammercy Tavern also, but usually eat in the bar. The main dining room seems too much of a big deal for some reason. Gotham Bar and Grill is just soooooo comfortable and so delicious.

Can you describe the differences in the dishes between Gotham and Gramercy? What would a typical dish consist of at either place?

http://www.gramercytavern.com/mdr_menu.html

http://www.gothambarandgrill.com/dinner.html

Any suggestions for the best sushi in Manhattan?

Thanks
Hari

There are lot's of good to very good sushi places in Manhattan.

An excellent one is Sushi Yasuda (43rd bet. 2bd and 3rd). Fresh fish and top quality.

On the Upper East Side, there is Sushi of Gari (78th, bet. 1st and York).

In the Lower East Side / Village area, Ushi Wakamaru on Houston bet. mcDougall and Sullivan is terrific.

Bill boy's suggestions are perfect. Yasuda (#1 in my opinion), Sushi of Gari and Ushi Wakamaru are amongst the very best without nonsensical fanfare.
I like Hedeh in NoHo and Takahachi Tribeca as well. Tomoe in the village is also good and a steal at their prices but since they don't take reservations, the waits are often over an hour. Notice that Nobu, Masa etc. are absent from the list. Masa is good but ultra expensive. Nobu is good for their non-traditional non-sushi dishes.

Thank you to NeoPatrick for posting the links.

The geizer...oops..I mean the geezer

Thanks again

zagat.com will give you all the info you need
Daniel,Gramacy tavern,Toucqiville,Asiate,
Per se is the best restaurant near you hotel and IMO NYC.A lunch reservation may be easier to obtain.It overlooks the park so lunch would be great although it will take your entire afternoon

On our last visit (12/05), we loved Dylan Prime (steak) and Peasant (Italian).
We wanted to avoid being let down by big-name restaurants/chefs that sometimes take themselves too seriously, resulting in feeling buyer's remorse for dropping a wad of money for over-the-top food and/or snooty service, so we relied on our concierge at the Ritz Battery Park for restaurant recommendations and could not have been more pleased with the two mentioned above.
BTW, Dylan Prime is a little hard to find, for it has no signage. Its address can be found at menupages.com. Peasant is on Elizabeth St. and its address can be found by doing an Internet search.

MDn and Billboy gave you good advice. If you go to Sushi of Gari or Yasuda, be sure to make reservations to sit at the sushi bar. At Yasuda, ask for a seat in front of Yasuda-san, put yourself in his hands, and prepare for a show, as well as fabulous sushi or sashimi.