UPPER WEST SIDE. Spare and sleek, this modern dining room provides the perfect backdrop for truly perfect food. New French cuisine is served up in exciting ways that feature exotic spices and herbs. The prix fixe menus include such delectables as freshly carved meats and tasty soups like the young garlic soup with frog's legs. Remember to make reservations and don dressy attire, as jackets are required here. Pre fixe: 4-course $95; 7-course $125. TRAIN: A, C, B, D, 1, 9 to 59th St-Columbus Cir

MIDTOWN WEST. When Nobu Matsuhisa opened his 57th Street restaurant (backed by folks like Robert De Niro and noted restaurateur Drew Nieporent), it was easily one of the most eagerly anticipated Midtown debuts during the summer of 05. Folks the world over are accustomed to nothing less than magic from the electric Nobu, whose creative takes include yellowtail with jalaeño, miso-marinated artic char and Chilean sea bass with black bean sauce. A true "scene," the two-floor restaurant was designed by David Rockwell, who drew inspiration from harmonic image of a river winding its way through the dramatic landscape of Japan. TRAIN: F to 57th St

TRIBECA. Japanese-Peruvian fusion fare soars to unbelievable heights at this off-shoot of the original (and legendary) Nobu. Make no mistake: The scene at Next Door is completely independent of that at its elder sibling, but it's no less evocative. Designed by David Rockwell, the sleek space recalls the seaside ­ one of the walls is even made of nori. The fare, meanwhile, mirrors that of Nobu. Chef Matsuhisa's multi-course omakase menus are even available ($80-120 per person). NB The deal is simple here: Walk-ins are welcome, reservations are not. TRAIN: 1, 9 to Franklin St

FLATIRON DISTRICT. So popular that you have to make reservations at least a month in advance, this trendy restaurant masterfully blends American and Indian styles in both its décor and cuisine. Restaurant interior boasts a lovely two-tiered design. If you are not able to make reservations, try the Bread Bar, which is located below the restaurant. At the Bread Bar you don't need a reservation. Business dressy attire for Tabla and casual for Bread Bar. TRAIN: N, R, 6 to 23rd St

MIDTOWN EAST. Vong's is a very popular French-Thai spot featuring an interesting war-torn ambience and several menu options, including a chef's tasting menu and a pre-theater menu. The crab spring rolls and lobster with Thai herbs are favorites of regular diners. Enjoy a drink from the bar in the pleasant atrium. Jacket and tie optional. Reservations recommended. TRAIN: E, F to Lexington Ave; 6 to 51st St