Sparks Steak House [210 E. 46th St. (bet. 2nd and 3rd Ave.) 212-687-4855]
Despite a fantastic wine list, this "not-quite-Luger's" -y hideaway, is not quite as good as Luger's. But it still serves up a terrific sirloin in a classic steakhouse setting and is more than worth a visit if you do not want to make the trek to Brooklyn. I suggest starting with the Fresh Bufala Mozzarella with Sliced Tomato and then going straight to the steak. Wine lovers will also appreciate the vast selection of bottles available.