My take on some restaurants that have been mentioned here:
De Marco's - best food in town, one of the most expensive $$$$
Catalan - great food, great wine list. $$$
Ibiza - Similar to Catalan, but maybe a little less expensive. I like the lamb here. $$$
Damians - Good restuarant that scales nicely (read: entres from about $10 to about $40)$$ - $$$
Quattro - overpriced, sub-par $$$$
Sullivan's - Pretty good value, I like the piano bar. $$ - $$$
If money is no object, I of course recommend Mark's. They will really, really take care of you. No more expensive then De Marco's. $$$$
If you are just looking to drop the most cash, Cafe Annie's is gret food, but super expensive.
$$$$$
I also like Sambuca if they have a band that is not too loud playing that night. I also like Azuma's next door, or the Fish in Midtown. $$