Last night, I wined and dined at Ruth's Chris Steakhouse, located at 51st Street and 7th Avenue in midtown. It was a really nice place, and the steak was very very good. Expect to pay high prices, though, even for New York City (a petite fillet was $33.95). The atmosphere was pretty upscale and sophisticated, so don't wear jeans with sneakers or you'll look like a tourist. I recommend Ruth's Chris, but save it for a special occasion, like say meeting your girlfriend's mom for the first time or something.