Can anyone give recommendations for pre-theater dining close to the Gershwin theater(Wicked) and the New Amsterdam theater(Lion King) for a good meal. Our showtime is 8:00pm. Budget 75$ per person, any type of cuisine as long as it's good.

There are literally dozens of restaurants in that area to choose from that "qualify" under your very broad criteria. And, I know my fellow Fodorites and I can (and will) recommend a goodly number of them. So, before we start, how about refining your preferences a little narrower than "any type of cuisine as long as it's good."

Sorry for being so vague. Italian, American, Japanese, Seafood.

Since you'll go as high as $75, I'll leave off lower-priced recommendations.
For Italian, either Orso or Lattanzi, both of West 46th between 8th & 9th, within walking distance of both theaters. Make reservations far in advance for both, especially on weekends.
For seafood, Redeye Grill on 5th & 7th, five blocks from Wicked.

Ah, too bad. I was going to suggest Victor's less than a block away with a great setting and really good Cuban food.

Italian? Baldoria.

Seafood? Blue Fin or Red Eye Grill.

My first choice for you though would be Bobby Flay's new place, Bar Americaine, on 52nd between 6th and 7th, about a two block walk.