I have to completely agree with Mike.

I ate a Roy's in Hawaii and it was incredible. Let me however add a few of my personal favorites. I don't work in the food industry so I don't want to hear anything from anyone. I'm actually a Paramedic. My favorite places to eat were listed in Forbes a few weeks ago- look yourself, I don't care.

I recently went to NY with my girlfriend who shall we say does better than I. So now you all know who paid! Anyway these places are amazing. I highly recommend reservations. And be prepared to spend money. I bid you fair warning. All are in Manhatten except Peter Lugar's steakhouse.

Peter Lugar's Steakhouse (Brooklyn) quick cab for top notch steaks.
Angelo & Maxies- amazing steaks and prime rib
Balthazar- great food, good atmosphere
Blue Water Grill- seafood
Union Square Cafe- continental food, hard to get in to, so reserve it early
Park Avalon- Continental, owns Blue Water Grill.

You really can't go wrong with any of them, or Roys.