My top three:
1. Metropolitan Grill in Seattle, WA
2. Mitchell's Steakhouse in downtown Columbus, OH
3. The Capital Grill in Boston, MA

Despite growing up in Illinois, I've never been to a steakhouse in Chicago. I'll have to remedy that soon with some of the suggestions from this thread.

I recently visited both Sparks and Luger's in New York and came away disappointed. The service and ambiance at Sparks was top notch, but I found the food to be average. At Luger's, the steak was pretty good, but everything else was subpar. Maybe I'm just unlucky.