MIDTOWN EAST. As authentically "Tokyo" as you'll find in the Big Apple, this Eastside steak and seafood grill is a big hit with well-heeled execs and expats. TRAIN: 4, 5, 6, 7, S to Grand Central-42nd St

MIDTOWN WEST. Located in the suave, sophisticated Mandarin Oriental, this dramatically appointed restaurant takes the creative energy of noted designer Tony Chi and partners it with views of New York skyline. The restaurant's design is centered on an illuminated sculpture that extends over the dining room like a long, translucent tree branch ­ at night, the scene's quite spectacular. Transcendence is confirmed once diners have sampled the French and Japanese-inspired fare, an artistic array of dishes ranging from lobster tangine with black mussels and saffron-Brooklyn Pilsner broth to Caesar salad soup with bacon foam. Three-course prix fixe, $85; tasting menu, $125. TRAIN: 1, 2, 3, A, B, C, D to Columbus Cir

SOHO. A sibling to the popular Blue Ribbon Restaurant, Blue Ribbon Sushi offers tantalizingly fresh, somewhat pricey choices in its modest SoHo digs. Good choices include creative takes on dragon rolls, fresh sea urchin and cooked shallots and roe. A good selection of soups, salads and vegetarian dishes are also available. Order sake samplers or by the bottle from the well-stocked bar. Business casual dress. Reservations not accepted. TRAIN: C, E to Spring St

NOHO. This celebrity hot-spot offers an attractive setting, chic diners and an excellent menu to delight even the most fussy of palates. The creative kitchen comes up with delectable offerings such as oba-leaf sorbet and sushi topped with gold leaf. Order one of Bond Street's many sakes, sit back, grab a cell phone and bask in the excitement and frantic activity that is New York. Business Casual, with a flair. TRAIN: 6 to Bleecker St

UPPER EAST SIDE. Combining a lovely mix of neighborhood charm and excellent Japanese cuisine, this East 80s treasure may tend toward the expensive side, but you won't hear many complaints from the steady flow of traffic dining here nightly. Donguri serves up a wide range of tasty sushi and sashimi platters, as well as grilled vegetable and seafood dishes. If it's after work, you'll definitely want to sample a little Hakkaisan Saki. Reservations are accepted. TRAIN: 4, 5, 6 to 86th St