I am treating my mother and mother-in-law to a weekend in NYC next month. It is their first trip. We're seeing Phantom one evening, any recommendations for a memorable restaurant another evening? We'll visit as many of the tourist sites as possible, but are there any MUST SEES? I want to make this a trip they'll never forget.

Highly recommended: Staten Island Ferry (great view of lower Manhattan skyline and Statue of Liberty, all for 25 cents); World Trade Towers (although most people want to see New York's third highest building, the Empire State); Metropolitan Museum of Art; Museum of Natural History; Saint Patrick's Cathedral; wandering down Fifth Avenue

I agree with the previous poster. I've been to NYC a few times, and when we take new visitors, they are always delighted (as I am) with the Empire State Building at night. Don't go in the daytime because of the long lines; actually we try to go right before it closes. If they're not used to subways, take them on a short ride (during daylight hours). Show them Lincoln Center and walk (or buggy) through Central Park. I enjoy dessert or a meal at Tavern on the Green, just because it's a place I'd heard of forever. Ask them if there's anything special they want to see...I'm sure they'll be excited just being there; I know I was. I never get to see as many shows as I like and occasionally will luck into matinee tickets if I ask at the box office about 30 minutes before showtime. Gee, I wish I were going again soon...

A great deal depends on their interests. If they like art NYC is certainly the place to see it. Besides the Metropolitan they might enjoy the Frick Collection which is a fabulous art collection housed in an old mansion. For modern art the Museum of Modern Art is great and also for modern art and architecture the Guggenheim is worth a visit.
If you want to go somewhere to dine with emphasis on atmosphere-try the newly renovated Russian Tea Room. For excellent food and a totally New York experience The Four Seasons can hardly be beat. If they are "foodies" and you want to spend a bundle you might consider Le Bernadin, Daniel or Aureole. The restaurant selection in New York is pretty endless-you might check the Zagat Guide or their web site for specific ideas.

While you've already gotten some good suggestions, you might get some better ones that will fit in better with your interests if you answer a few questions:
1. How many days?
2. Restaurants--why type and price range?
3. Besides seeing the obvious things (i.e., Empire State Building, Rockefeller Center, St. Patrick's and other Fifth Avenue sites, Times Square, Central Park), what types of "things' are you interested in? (My "must sees" might not be the same as yours!)
4. Do you want to go to any museums? If so, what types of art do you like?
5. Do you want to see a second show on Broadway?
You're certainly a good daughter/daughter-in-law!