My wife and I are headed to NY for four days in September. I'm actually a native NYer but haven't been back there for 6 years so I feel kind of out of touch. I'd like to book at least one really nice place to eat during our trip, I was wondering if someone could recommend someplace they really like, it doesn't have to be new by the way. My favorite splurge places before I left was the Gramercy Tavern and the original Palm for steaks. My wife and I love good food, so we enjoy almost any style. Also would love a good brunch recommendation, it's one of our favorite meals! Thanks.

Try the website for New York Magazine. They have lists for best new restaurants, best uder $50, best by neighborhood, etc.

As a fellow former New Yorker, I hear the locals go there all the time.

Gramercy Tavern is still one of my favorites. Others you can try - Per Se if you can score a reservation (Tom Keller of French Laundry owns this one), Craft, Le Bernardin, Union Square Grill would be other recommendations.

If you haven't been back for 6 yrs., one of the biggest changes is the Time Warner building at Columbus Circle. Whether you dine in one of the restaurants there (Per Se, Cafe Gray, Asiate, etc.) or just stop for a drink, you should go. The views from the lobby lounge of the Mandarin Oriental on the 35 floor are really great. Asiate (Asian/French food) is just off the lobby.

Another new place you might like is Davidburke & Donatella.

For brunch, so much depends on what area, what kind of brunch. On a nice day in Sept., to me, there's nothing better than sitting outside and watching the world go by. That's almost more important than the food. But you might not agree. The Boat House in Central park give you the option of sitting inside with an outside view or sitting outside. Is it the best food in the city? No.

Balthazar is very popular for brunch in Soho. Poster Mikemo's DIL is chef at Cafe 202, named by NY Mag. as best brunch.
http://nymag.com/bestofny/food/2006/brunch/index.html

You didn't say how much you wanted to spend. The suggestions already made are good ones, but some are very, very pricey!