I'm *shocked* at these responses.

I've been to both several times, not only on others' dimes, but on my own as well, and would unequivocally choose to return to Per Se every time.

I find Daniel to be overrated, stuffy, pretentious, and just simply not that tasty.

Per Se on the other hand is modern, the food unbelievably delicious without the unnecessary pretense, and the bill not all that much more expensive.

And the others that have been to both with me agree, by the way. And we are serious foodies.

And with all due respect to Landing Gear:

1) You don't go to Per Se for the vegetarian menu.
2) There's an expectation that the food is correctly salted. It's like going to Sushi Yasuda, sitting with Yasuda-san, and insisting on dipping your sushi into the soy sauce when he tells you not to - that's simply not how it's done.
3) $250 ($275 now, I think) including service, for a nine course meal, is just not all that awful in New York nowadays. That's $200 at any other restaurant. A small premium, and worth every penny.