We will be in New York at the end of July, staying at the Marriot Marquis and only have two nights there. I would like a "can't miss" restaurant recommendation for lunches and dinners for our short visit. We love fine food, love a pleasant dining experience, and don't care about price. It's just me and my husbandand we are in our early 40's. We love to shop and are willing to take cabs to any restaurant so it doesn't need to be close to our hotel. Any thoughts?

I would suggest two things: buy a Zagat guide and do a little research. Check out the Manhattan board on Chowhound.com You'll find a wealth of information there. If you state your question there I'm sure you'll get tons of suggestions.

Hi Lori---welcome to Fodor's...

A new favorite for me: Locanda Verde - Italian, Tribeca, opened recently, chef previously at A Voce
http://www.thegreenwichhotel.com/restaurant/

Old favorite: Little Owl - great pork chop, cute area for walking around pre/post-dinner
http://www.thelittleowlnyc.com/

Jean Georges, Le Bernardin, or Per Se would probably make many visitors' "must-eat here" list if price wasn't important. I can't recommend them from first-hand experience yet but hope to one day. =)

Minetta Tavern's reopening has been seeing a lot of love from local press:
http://events.nytimes.com/2009/05/20...ws/20rest.html

There are many many topics about New York City restaurants on the forums; if you enter New York City restaurants or NYC restaurants in the search you'll find a bunch.

Some recent related topics:
Intrinsically NYC restaurants
http://www.fodors.com/community/unit...estaurants.cfm

Best and favorite NYC restaurant?
http://www.fodors.com/community/unit...restaurant.cfm

100 best things to Eat in NYC
http://www.fodors.com/community/unit...eat-in-nyc.cfm

You can view Fodor's restaurant recommendations for NYC here:
http://www.fodors.com/world/north-am...staurants.html

I recommend Dan Barber's restaurant, Blue Hill, in the West Village.

It would help if you told us what cuisines you like/don;t like. And if you truly mean cost doesn't matter. Per Se is fantaatic- if you can get resies - but dinner for two can easily be $800.

And there are a whole raft of places with superb food in the $300 per couple range.

Zowie! You NY'ers! You make $300 for dinner sound like a bargain.

Well, if you're a fan of the Food Network - Bobby Flay has a couple of good restaurants in NY; and there were a couple of places featured on "The Best Thing I Ever Ate"
Bobby Flay at Balthazar (NYC) for french fries
Ted Allen at The Red Cat (NYC) for deep-fried bacon
Aaron Sanchez at Shopsin's (NYC) for ebelskivers (YES YES YES)
Danny Boome at Jane (NYC) toasted ricottta gnocchi
Alex at Caffe Dante (NYC) for cannolis
Toasted Marshmallow Shake - THIS SOUNDS AMAZING
Stand 24 E 12th St
NYC, NY 10003
(212) 488-5900
Have fun and happy eating.
oh, the deli food ... oh, the italian food....

Well - the OP said they "love fine food" and "cost doesn't matter".

Obviously you can get very good food in NYC for less - but if someone wants truly fine food - world class - you're not going to get a dinner with wine tax and tip for $50.

Erminia (they have a website) Small, romantic and the best food ever.
Rue 57 for lunch
Rosa Mexicana
Josefina's across from Lincoln Center for lunch
Toqueville--excellent fine dining
Brooklyn Diner just for a lot of fun
La Bernadine (Not sure if this is spelled correctly)
Gallaghers Steak House
Restaurant at the 4 Seasons Hotel
Hurleys

Enjoy!!!!!!!!!!!!!!!

Once you pick a few places, check out menupages.com to get a heads-up on the menu. Lots of NYC restaurants listed there.