UPPER WEST SIDE. Co-owned by celebrated chef Tom Valenti, this restaurant sports a decor that is sure to impress even the most discerning of diners. Posh, elegant, suave ­ each of these accurately defines the space, which features chairs covered in smooth brown velvet, rustic iron chandeliers and lamps, stained wood-paneling, white walls adorned with subtle stenciling, and a high, coffered ceiling. The 'Cesca experience comes with a lofty price tag, but then impossibly bold Southern Italian fare like potato gnocchi with ragout of braised veal, wild striped bass with riso, or honey glazed squab with carnaroli rice ... well, let's just say that some indulgences are bargains no matter the cost. Pre-theatre menu is $31. TRAIN: 1,9,2,3 to 72nd and Broadway

WEST VILLAGE. Don't let the diminutive size of Ino fool you ­ this Italian wine bar serves up munchies that are huge on taste! Lone lunchers or small groups are most common here, and you will see many worker-bees who have dashed out for a quick noontime bite. Favorites are the creative sandwiches and the classic bruschetta. Light appetites should try the Panini, which comes in variations such as prosciutto with soft Italian cheese and sweet onion or roasted vegetables and goat cheese.

UPPER EAST SIDE. Ahhh, the Sunday Brunch. When it's done well, you simply can't beat it, and 212 does it very well, indeed. Trademark dishes from the regular lunch and dinner menu make appearances, such as grilled artichoke and chopped arugula salad, pan-seared tuna rolls, and penne with chicken and roasted tomatoes. But you'll also find about 35 other things, including create-your-own omelettes, sandwiches and burgers, fresh fruit smoothies, and waffles. It's also the only restaurant in town that offers baby food at brunch, which makes it quite popular with families. Prix-Fixe lunch $20, Monday-Friday.

EAST VILLAGE. This intimate restaurant is one of the East Village's best. True to its name, 26 Seats doesn't offer much in the way of space, but what they do offer is excellent French dining at an affordable price. Starters such as Saucisson Lyonnais (garlic sausage with potatoes and Balsamic vinaigrette) and Pissaladiere (caramelized onion tart) set the tone for well-executed entrees. Try the Poulet Moutard, a grilled Balsamic chicken breast with ginger and sautern mustard, or the Entrecote au poive, a ribeye steak with peppercorn sauce. A small but worthy wine list and daily soup and dessert specials will complete your meal. Reservations suggested.#13;#10;

WEST VILLAGE. Charm and romance exude from the redbrick walls and weathered timbers of this West Village keeper. Yes, A.O.C. Bedford is a terrific place to take that someone special, and guests can rest assured that every nuance is impeccably handled. The French regulatory term "Appellation d'Origine Contrôlée" is granted only to high-quality products (Spain and Italy employ comparable designations); here, this translates into superbly done dishes like free-range lamb with herb crust, suckling pig with braised endive, and paella marinera. The selection of reds and whites, too, is impressive. B.Y.O.B. on Sundays. Three-course prix fixe: $32. TRAIN: A, E, C, B, D, F to W 4th St; 1, 9 to Houston St