Besides the Rainbow Room, does anyone have recommendations for a restaurant with a view in Manhattan please?

Foley's Fish House has an excellent view of Times Square and good food.

Skip the Rainbow Room for food but go for a drink.

The View at The Mariott Marquis.

I think the russian tea room has one..but not sure about that.

The Russian Tea Room closed two years ago and there was no outside view.

At Battery Park City Steamers is a moderately-priced neighborhood-type restaurant with fantastic views of the water, as well as passing traffic, from its outdoor tables.

The Water Club on the East Side is right in the river.

The Central Park Boathouse - view of the lake in the Park.

Eleven Madison Park - some tables have views of this park.

Bryant Park Grill.

IMO, for the best view of Manhattan, you need to go to Brooklyn or New Jersey. The best place is probably the River Café in Brooklyn, great food and stunning views.

River Café
1 Water Street
Brooklyn, New York 11201
Telephone (718) 522-5200
http://www.rivercafe.com/

In New Jersey, the following restaurant ids located on the Hudson River and has good food and views. You can take a ferry to the restaurant from mid-town:

Arthur's Landing
Pershing Circle and Port Imperial
Weekhauken, New Jersey 07086
Tel: 201-867-0777
http://www.arthurslanding.com

They have a sister restaurant called Spirito Grill which also has views, but I haven't been there and can't comment. I think it is more casual than Arthur's Landing. Take a look at www.nywaterway.com or call 1-800-53-FERRY for ferry details.

In Manhattan itself, I agree that the Boathouse has nice views, and a great juxtaposition of the lake, trees and tall buildings behind

The Boathouse
Park Drive North and E. 72nd St.
Central Park
New York, NY 10021
212-517-2233

I love the Bryant Park Grill, but I am not sure I agree there is a "view"; however, IMO it is one of the nicest places for outdoor eating in NYC (i.e., not located on a sidewalk next to a busy street, it is in the park behind the main public library)

Bryant Park Grill
behind the Public Library/Bryant Park
25 W. 40th St. (bet. 5th & 6th Aves.)
Tel: 212-840-6500
www.bryantpark.org/amenities/dining.php

The bar at the top of the Peninsula Hotel has a tiny balcony and very good views if you can get to the windows. 700 Fifth Avenue at 55th Street

My favorite view is from the Broadway lounge at the Marriott Marquis. Its on the 8th floor and is eyelevel with all the neon in Times Square. The View just looks into other buildings and isnt' as interesting to me. Foley's Fish House has a different angle on the same scene.

All the resturants in the Time Warner building have a great view of the city,
Thr the bar owned by Cindy Crawfords huband on the fourth floor.It has great view of the city.Also Asiate andPer Se
have amazing views.
The Terrace,Waters edge,Water club,River cafe,all the resturants in the seapor have great views as do the resturants in Batter Park City

I second the River Cafe - stunning, romantic, and very good food. Asiate at the Time Warner building has fabulous views. Also, Terrace at Columbia uptown, Water Club, Rivers Edge in Queens...