I am beginning to think about making reservations for our "splurge" night dinner. Thoughts about Les Halles? Park Ave. or Downtown?

If I were going to splurge on a great steak in NYC, I wouldn't do it at Les Halles. I'd go to Smith & Wollensky or even Wolfgang's. A lot of people have other loves.

If you're looking for French food, you can also do better. Les Halles is loud and the food ok, but I'd hate it to be my only splurge in New York.

I also rate Artisinal higher than Les Halles, and it's in about the same price category.

So what kind of food are you looking for ... French bistro or steaks? I bet we can collectively come up with a lot of better options for about the same kind of money.

Actually I just like his show on the travel network. Not looking for steaks -- french bistro or really good Italian food would be wonderful -- thanks for the help!

Per Se, Daniel, or Le Bernardin would be my choice in that order.

Less expensive my first choice would be Gramercy Tavern.

There's splurge and then there's splurge.

You don't give you budget - it is unlimited - or are you trying to keep it under $250 or so including wine?

Suggest you check out some of the actual menus on menupages.com.

Per Se is fantastic - but you really must be ready for sticker shock.

If you can get in, I strongly suggest The Little Owl. It isn't much on decor, it only has 7 or 8 tables, and the wine list isn't extensive.

But, they have a simple menu that is made to perfection. Their roast chicken was fantastically crispy on the outside while remaining moist and tender.

We had dinner there with friends and between the 4 of us, I don't believe there as a scrap of food that remained on our plates.

You also can't wrong with the old standby's of Craft, Gramercy Tavern, and Union Square Cafe.

If looking for combination of ambiance and it's meant as a romantic evening, few places are better than La Grenouille.

There has been buzz about The Modern and WD50. Both in my mind were way over-rated.

Just so you know. while Anthony Bourdain was once the chef at Les Halles, he hasn't had anything to do with the restaurant in years and has been officially out for a while now.

A couple of additional thoughgts.

If you're thinking Les Halles because you're looking for a really nice Paris type bistro, I agree that Les Halles is not the spot.

As you said you're willing to splurge, if it's a bistro you want, Balthazar is still at the top of their game. It still packs in celebrities because it's still a great place to eat and not because they are looking for the next hotspot. When I was there a few months back, Mario Batali was coming in for dinner. When a chef with a Michelin star is willing to eat there, it's a good sign.

Not to harp on Batali, but my previous suggestion of The Little Owl reminds me of Po before Batali became "Molto Mario." It was where he made his name in NY, a small place with a limited menu that was done to perfection. The Little Owl is just like that. Not sure who the Chef is but I suspect he'll be gunning for a larger place in the near future.