Citrus on 75th and amsterdam
mix of asian and latin food and good drinks
around 35 or more diff types of tequilas and great frozens.
Plates about $30
http://www.josiesnyc.com/
also shows the sister restaurants

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The people who recommended Capital Grille and Mesa should be banned from making further recommendations. That said...

My favorite NYC restaurant at the moment is Convivio (www.convivionyc.com). They have a $59 prix fixe dinner, which you will think is a great deal after you eat there. Things you might not order but must are the Stracciatella, Fusilli (pasta) and Budino (dessert).

Similarly priced and consistently excellent is DB Bistro (www.danielnyc.com/dbbistro.html). But don't get the super-expensive hamburger or the Alsatian Flammenküche if you go. On the other hand, do get the Tomato Tatin and the Sole with Meyer Lemon Sauce.

For a step up from both, check out Eleven Madison Park (www.elevenmadisonpark.com)--just looking at the photos on the website and you'll be sold on this place. But... the prix fixe dinner is $88, which means you'll end up parting with $150 pp to dine there. There is no ordering a la carte.

Good luck!

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Your 10 year Anniversary is very special and a big congratulations to you both! For this occasion I would suggest Tavern On The Green. It is a very elegant, romantic and beautiful restaurant with spectacular food and desserts. I have eaten there with my parents when we went to visit cousins in Rye, NY. It is a little on the pricy side but it is worth it.

Here is the website: http://www.tavernonthegreen.com/index.asp?headinfo=home

I suggest making reservations as well. Trust me, as a woman, I know she will love this. Good luck to you both!

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I second the Eleven Madison Park suggestion. Best dining experience my wife and I have ever enjoyed. The service, atmosphere, and food are without peer. Be sure to let them know you are celebrating an anniversary and they will ensure an unforgettable experience.
Also good, is Mario Batali's Babbo. Congratulations!

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aside from the "big hitter" restaurants - if you want something pretty unique, "Capsouto brothers" specializes in savory and sweet souffles which come out in huge ~6in. ramekins. It is a very special treat when i go to NYC.

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also:
Cafeteria for brunch (if you can get seats)

and if you're looking for a good lunch:
momofoku noodle bar (not Ko)
ippudo (also a noodle bar but very traditional japanese restaurant)

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Check out the Jean Georges restaurants including Spice Market and others. Although I would agree that you should stay away from the "chain" steakhouses and such, some of the Food Network star restaurants have served me well when I've been in NY such as Babbo (Mario Batali, amazing service, quaint location) and yes Mesa Grill is overrated but I challenge you to find a better Pork Tenderloin cooked pink in the center showing off true pork flavor!

For more hip eateries, I would check out a few of the blogs like Eater NY and New York Magazine. Chowhound message boards are also a great review. If you're by Columbus Circle, I would try and stop by Thomas Keller's Per Se for a formal dinner or Bouchon for an impromptu lunch.

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Please don't go to Tavern on the Green. It's full of tourists and not very good.

My favorite restaurant in NYC is Le Bernardin, at 155 W. 51st St.
I had the best meal of my life here, the Chef's Tasting Menu, which is $185/person or $325/person with the wine pairing. It is a seafood restaurant with very few non-seafood choices, but the preparations are inventive and delicious, and the seafood is fresh as can be. The chef will turn away anything he deems slightly imperfect.
My favorite items on the menu are the Salmon-Caviar, Escolar, and any of the lobster items.
The prix fixe is $109, with four courses. I think that for your 10th anniversary the cost of this restaurant is well worth it, especially if you love seafood.

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