Depends what you mean by "best".

If you mean pay a lot of money for an OK steak, Daniels, Ruths Chris or El Gaucho are tough to beat. I've had a very bad experience at both Daniels and Ruths Chris and don't remember much except the bill about El Gaucho.

If you want the maximum poundage for the dollar, then you just can't beat The Keg. (relax, it's a joke)

I thought Fleming's had just about the best meat in town in a nice atmosphere and at a pretty decent price. Evidently nobody agreed with me, though.

The other standbys like The Met, Brooklyn, and Union Square Grill have never inspired me terribly. All good, but not worth dicking with parking for.

Since I've moved away, though, there is only one place I look forward to going back to...Buenos Aires Grill. That is some very, very good meat. Especially when it's what...$20 all you can eat?

On the other hand, you can see what the bridge-and-tunnel crowd think here: http://seattle.citysearch.com/bestof...c-results_49_1

and what the talking hairdos think here: http://www.kirotv.com/restaurants/2036649/detail.html

and what the papers think here: http://www.nwsource.com/restaurants/...es_031104.html

and what some random ......s think here: http://www.10best.com/Seattle/Restaurants/Steakhouses/

Needless to say, I don't agree with any of them.