My favourites are:

* Bern's (Tampa) - not just for the steaks, but for the wine selection and the dessert room

* Craftsteak - I prefer the Las Vegas location, but the Manhattan one is almost as good

* Sparks - people are dying to eat there! Great atmosphere, great service, can get a little loud sometimes

Wolfgangs Tribeca is a strong contender, too.

I have never been to Peter Luger's, though, so it could bump Sparks off the Top 3 list if it lives up to its billing.