Sparks Steakhouse
210 E 46th Street
New York, NY 10017
212-687-4855
Forget Peter Luger in Brooklyn. They don't take credit cards anyway. Sparks will always be the best steakhouse for me in New York City. Their sirloin steak is the best -- cooked just right (medium rare, of course!) and so succulent you wonder why some people are vegetarians. A bottle of Bordeaux or a bottle of Cabernet will make you and your sirloin steak happy.
When you go, try making reservations after the rush dinnertimes from 7pm to 8pm and you'll wait less at the bar. The place is full of suits dining with business accounts and it's better to have your dinner without the loud group of ten next to you talking about finance.