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La Carne Grill’s combination of kosher sushi and steakhouse has that “only in New York” quality. It is owner Eddie Allaham’s second stab at this mixture, following Midtown’s Prime Grill, which he helped found. The menu’s split personality is guided by a single philosophy: Both surf and turf rely on top-rate meat, prepared simply so the quality shines through. The sushi chef handles the fish side admirably, preparing thick cuts and creative ingredient combinations. But most diners come here for the beef. Adhering to kosher restrictions, the steaks are impressively flavorful. The house’s own dry-aging room leaves the beef tender and buttery. Actual butter is not to be found, of course, making the rich accompanying “béarnaise” sauce all the more impressive. An open kitchen grills up filets, rib eyes, and even a version of the Delmonico cut, normally considered unclean under Jewish dietary law. The space is unpretentious: earth-tone tile floors, blond banquettes, and exposed-brick walls. The second floor has been carved away from the building’s center, leaving an airy main dining space and discrete upstairs nooks. At meal’s end, the arrival of the eye-popping bill completes that “only in New York” experience. — Ethan Wolff

Rainbow roll, $18; trilogy of sausages, $19; pepper steak, $48; rack of lamb, $52