Lugar's hands down the best.
Wolfgangs, almost as good.
Sparks is good and has an awesome wine list.
Craft, meh.
Quality Meats, very good but PRICEY
The Strip House, very very good.
Palm, only the original palm is worthwhile as they are the only Palm that still serves dry aged beef.

Someone here was talking about Lobel's dry aged beef. I agree, it is very good (though not as good as lugar's get real). However if you like to do your own at home try the butcher shop Christo's steak house in Astoria. Their butcher shop porter house is MUCH better then lobels.