Shallots NY Restaurant
550 Madison Avenue between East 55th and East 56th Street. 212-833-7800. Average main course $30. This is the haute-cuisine of kosher. The chef-owners Laura Frankel and Dennis Wasko also own the Chicago's Shallots Restaurant.  Dine on main courses such as Moroccan style Chilean sea bass, poached in fennel tomato broth with lentils and figs.  For dessert try the Belgian chocolate confections and fruit sorbets for a nondairy delight.

B. Smith Restaurant
320 West 46th Street between 8th and 9th Avenue. "Restaurant Row". 212-315-1100. Average main course is $17. Featuring Global Eclectic Cuisine from around the world it offers quite an exquisite menu and the favorite item to try is the Algier's Seared Salmon with braised beluga lentils, harissa raita. The décor is typical Barbara Smith original elegance.  Open for Brunch, call ahead.

Raoul's Restaurant
180 Prince Street between Sullivan and Thompson Street. 212-966-3518. Average main course $22. French bistro food in the dining room with a tarot card reader upstairs.  This SoHo spot has stood the test of time.

Sardi's
234 West 44th Street between Broadway and 8th Avenue.  212-221-8440.  Average main course $25.  This is a Broadway institution, since 1921. If you're going to the theater and want to go where the stars, producers and "show business" professionals go, then this is your spot. You'll be busy looking at the caricatures of the Broadway and Off Broadway stars that line the walls. The menu provides cannelloni, chicken, and cheesecake.  It's fun!

Odeon
145 West Broadway between Thomas and Duane Street in Tribeca. 212-233-0507. Average main course $18. This Tribeca restaurant has been around for 21 years! It's always been a place to be seen. Art Deco walls and good service. The food is the reason for the long run. Featuring stuffed chicken breast and filet mignon au poivre, it's a classic bistro. The Odeon still has "it" after all these years. A Tribeca favorite since the 1980's.