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Ilo:Terrine of smoked duck foie-gras.

Best American
Gramercy Tavern
42 East 20th Street

"The best American restaurant in New York and, thus, the world."

"I am vegan, and last year I had the winter vegetable tasting menu and with only two modifications, it was vegan — incredible!"

"Warm and inviting. Service makes you feel welcomed and at ease."

Union Square Cafe, 21 East 16th Street, 212-243-4020
"Quintessential New York restaurant that has consistently delivered the highest quality service and imaginative food since its inception. Yes, I'm in love with USC!"

Ilo, 40 West 40th Street, 212-642-2255
"Ilo is the new 'It Girl' of restaurants — and they have the coolest olive oil dispensers — bringing gracious living to a whole to level!"

"Anytime I can spend four hours in a restaurant and not be bored, well, they have my vote."

Aureole, 34 East 61st Street, 212-319-1660
"The food is wonderful and beautifully presented; the room open, airy and elegantly understated; the service superb with just the right amount of friendliness. I always feel like I'm an honored guest at the home of a dear friend."

Annisa, 13 Barrow Street, 212-741-6699
"Absolutely wonderful. The cod is amazing and only around until April. Desserts are unique and palate pleasing; no heavy sauces here."

Atlas, 40 Central Park South, 212-759-9191
"Amazing flavors in creative, impossibly delicious and inspired combinations — your palate will be shocked and delighted."

Bid, 1334 York Avenue, 212-988-7730
"Absolute best new (and my favorite) restaurant in NYC. [I've been a] twice a week customer since Valentine's Day."

Commissary, 1030 Third Avenue, 212-339-9955
"The food here is fresh and clean, the menu changes often, flavors are interesting, and nothing weighs you down the way the butter-filled sauces at so many other restaurants do."

The Dining Room, 154 East 79th Street
"Mark Spangenthal's cooking is the best in New York, the service is excellent, and the ambience warm and cozy... a perfect DINING ROOM!"

Five Points, 31 Great Jones Street, 212-253-5700
"Outstanding food by chef Marc Meyer. Good service and beautiful interior design. Besides, it has that New York energy that I love."

Heartbeat, 149 East 49th Street, 212-407-2900
"Michel Nischan does a fantastic job with fresh ingredients, uses new fresh New England Asian produce in season, and offers a great tea service."

JUdson Grill, 152 West 52nd Street, 212-582-5252
"NYC's most truly seasonal menu — and a big menu — plenty of choices and always delicious! "

Veritas, 43 East 20th Street, 212-353-3700
"Though many think wine's the star here, the real star for me is Scott Bryan's food, which is perfection personified. The warm welcome and splendid service staff add to what is always a fine dining experience."

Water's Edge, 44th Drive at the East River, Queens, 718-482-0033
"From the ferry ride to the warmth of the fireplace this is NY most romantic restaurant. The eclectic menu is wonderful from first bite to last."

Complete Poll Results

Photograph by Kenneth Chen.
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