HELL'S KITCHEN. Pay close attention on your stroll through Hell's Kitchen or you may just miss the door to this dark, intimate lounge, which just so happens to be one of the neighborhood's most stylish watering holes. The Moroccan inspired elements give the space a touch of exotic appeal, and the first-class service delivers impeccable renditions of everything from house-made sangria to martinis. When it's nice out, the tidy little garden area in the back is a great place to get fresh air and engage in meaningful conversation. TRAIN: C, E to 50th St

LOWER EAST SIDE. If you're a fan of Warhol, this spot on the Lower East Side is a must. Indeed, the foil-covered walls, a freight elevator entrance and scores of beautiful patrons do their best to recall the heyday of the legendary Factory. Adding to the place's kitsch quality are their potent potables, most of which are named after streets on the LES. As for dancing, if you're so inclined ­ And at this hour, who isn't? ­ just head downstairs, where the talented DJs work the late night crowd into a frenzy with their awesome mix of disco and house beats. TRAIN: J, M, Z to Bowery

MIDTOWN WEST. Jacket and tie are required at this posh mainstay located in Midtown. Martinis and other sophisticated cocktails are the drinks of choice. Don't be fooled by the down-home entrees featured in the restaurant; this is one of New York's finest, and you must be dressed to fit the bill. Rub elbows with a star or an occasional dignitary while enjoying the exquisite atmosphere. TRAIN: B, D, Q to 47-50th Sts-Rockefeller Center; E, F to Fifth Ave

FLATIRON DISTRICT. For all intents and purposes, this Flatiron spot is far too sexy to be thrown into the sports bar mix. This looks like a place where people with expensive taste in clothes and cognac (Read: A-listers) gather and indulge. Not surprisingly, 40/40 attracts plenty of big names ­ after all, Jay-Z is a co-owner ­ with its sophisticated environs. But make no mistake: Thanks to 15 LCD and 8 plasma-screen TVs, it's also one of the best places in town to catch the game. NB The place's name pays homage to baseball's Jose Canseco, Alex Rodriguez, Alfonso Soriano and Barry Bonds (the only Big Leaguers to tally 40 homeruns and 40 stolen bases in one season). TRAIN: N, R, F, V, 1, 9 to 23rd St

UPPER EAST SIDE. If you want to see the preferred watering hole of quite a few of the New York Rangers, try this rather eclectic bar and grill. The Auction House's interior boasts an interesting hodgepodge of sports memorabilia and antique furniture, making it ideal for either watching the big game or perhaps even a first date. Indeed, where else can you catch the Rangers and the Bruins under the watchful eye of a nude portrait? The Auction's back area, a living room complete with a comfortable sofa and fireplace, is a popular after-work meeting place during the week. TRAIN: 4, 5, 6 to 86th St