PHOTOGRAPHED BY FERNANDO BENGOECHEA
   
    
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the restaurant collection, 4th floor
Masa
Everyone in the restaurant biz is buzzing about the $300-$500 tasting menus at Masa Takayama's soon-to-be sushi den. Set to open in late February, the intimate 36-seater (26 at tables, 10 at the sushi bar) will be the most expensive place to dine in New York. For something a little less pricey, try grabbing a stool at his chic Bar Masa next door where items will be served a la carte.

 

Photographed by Kate Appleton.