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

Mon-Thu 5pm-11pm; Fri-Sat 5pm-11:30pm; Sun Noon-3pm, 5pm-9pm

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