My husband and I will be visiting New York in August and would like to know where to find a nice, romantic pre-theater restaurant. Money is no object. A friend of mine told me about Esca. We like seafood, Italien, and Continental. Have already been to Il Mulinos.

One If By Land, Two If By Sea. 17 Barrow Street. (212) 228-0822.

Here's another vote for One if by Land. My husband took me there for my birthday and everything was superb.

If you haven't been to the Russian Tea Room since it reopened, it would be a memorable place. There are a couple floors, each decorated impressively.

One year my husband took me to Il Nido on my birthday. Don't recall the address, but I'm sure they're in the book. It was very romantic and the food was excellent (as so much of the food in NY is.)

March
Chez Es Saada
Nirvana

Try www.zagat.com, ny.citysearch.com

La Veranda is a nice Italian Restaurant right in the Theatre District on 47th and 7th I believe. I think they even have pre-show specials.
JK

Lisa: Esca has gotten good reviews for it's seafood, but I wouldn't call it a romantic restaurant. More of a bustling, with-it kind of place. Check out Rossini's (38th & Park) if you are looking for great Italian with tuxedoed waiters in a quiet, classy 1980's kind of decor.

Fresco by Scotto is also excellant Italian in the E. 50's, more modern than Rossini's. Cellini's is another favorite in the E. 50's, quite, elegant Tuscan decor, and great food.

The Four Seasons is an excellant place to eat. My wife and I thought it was very romantic. The food was very good (might have received better food for the price...maybe), but we had a wonderful time.

River Cafe.