Need great place to eat with price range between 30-50 for entree, close to winter garden.

A few blocks down 50th Street from the Winter Garden is a really nice French restaurant called Rene Pujol. Very good food, great wine line, and top-notch service. The price is about 1/2 of what you'd pay at some of the more well known French restaurants in the city, but I've never felt that it wasn't close to equal on food.

They are also very skilled at getting you out the door promptly before the curtain.

Another vote for Rene Pujol. These and the two below should also be in your price range for a prix fix pre-theatre dinner:

Rene Pujol
21 West 51st Street (between 8th and 9th Ave).
Tel: 212-246-3023.
www.renepujol.com

They offer prix fixe pre-theatre dinner at about $45.

Barbetta
21 West 46th Street
(Between 8th and 9th Ave)
Tel: 212-246-9171
www.barbettarestaurant.com

Italian. Prix fixe pre-theatre dinner at about $55. They have a courtyard garden which is lovely in summer, plus several other nice dining rooms.

Orso
22 West 46th Street
(Between 8th and 9th Ave)
Tel: 212- 489-7212
Italian, including some nouvelle cuisine.

All good choices, but I'll throw out another: Remi. It is also Italian with a beautiful mural of Venice. The food is delicious, the service is good and they will get you out in time for curtain if you mention to them that you are seeing a show.

You didn't say what type(s) of food you prefer.
You've already gotten some good recommendations--especially Orso and Remi.
I'd add Redeye Grill, an excellent seafood restaurant a 56th and 7th, a few blocks north of the Winter Garden.