Eleven Madison Park [11 Madison Avenue, New York; Menu]
A beautiful restaurant with excellent food to match the stunning setting. Things are high class all the way here in lobby of a bank building. I may be calling this an American restaurant, but the food is heavily influenced by French cuisine and is extremely rich and flavorful. The menus change seasonally, but if you get the chance, I recommend starting with the White Asparagus Veloute and both the Lamb 'Navarin' and the Poularde make for excellent main dishes. In addition, the "amuse-bouche" between courses are wonderful. All in all, a fantastic restaurant, well worth the high prices. My only caveat is that the portions are not that big.