1. Per Se
10 Columbus Cir., at 60th St., fourth fl.; 212-823-9335
Truffles and Champagne, superlative service, and caution to the wind; first seating $550, second $700.
207 Second Ave., at 13th St.; 212-254-3500, ext. 109
Party Chang style with bo ssäm, ham plates, and an open bar; $300.
3. Bar Boulud
1900 Broadway, nr. 64th St.; 212-595-0303
Daniel Boulud picks the right night to christen his new wine bar; first seating $80, second $150.
4. Del Posto
85 Tenth Ave., nr. 16th St.; 212-497-8090
Haute Italian dinner and dancing, with menus ranging from $125 to $250.
5. Hill Country
30 W. 26th St., nr. Broadway; 212-255-4544
It’s your call: à la carte counter service or the $175 all-inclusive Chow Down (brisket sliders, Kreuz sausage skewers, and more).
9 Jones St., nr. W. 4th St.; 212-929-6868
Ease into 2008 with a five-course New Year’s Day duck-tasting menu, from spicy meatballs to tongue salad; $80.