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Hey, Big Spender

Not so long ago, the $160 tab on a four-course Ducasse dinner gave the fine-dining community fits. Today, that price seems almost reasonable. Where to go when someone else is picking up the check. (Tax, tips, and drinks not included, of course.)

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1. Masa
$350 prix fixe, varying with seasonal availability.
10 Columbus Circle, at Broadway; 212-823-9800

2. Alain Ducasse at the Essex House
From $150 for a three-course prix fixe to $280 for the current seven-course black-truffle menu.
155 W. 58th St., nr. Seventh Ave. 212-265-7300

3. Kai
From $55 prix fixe to $200 for an omakase tasting menu.
822 Madison Ave., at 69th St.; 212-988-7277

4. Per Se
All menus from five to nine courses, $175.
10 Columbus Circle, at Broadway; 212-823-9335

5. Daniel
From a $92 three-course prix fixe to eight courses for $168.
60 E. 65th St., nr. Park Ave.; 212-288-0033

6. Jean Georges
The seven-course tasting menu is a steal at $118.
1 Central Park West, at 60th St.; 212-299-3900


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