Le Benardin is great, but the atmosphere can also be a little "stuffy." For really fabulous food, you can't go wrong with Union Square Cafe or Gramercy Tavern. They're both pricey, but not outrageously so.
One of my favorite places to eat in NYC is a small Italian place in Soho..pretty simple, just amazingly perfect ingredients, and fairly inexpensive by NYC standards. Despite having been there about a dozen times in the past few years, I'm blanking on the name...I'll be back with it after a little research!
(ETA: Found it! Mezzogiorno!
http://www.mezzogiorno.com/ )
You CAN'T come to NYC and miss Central Park, and while you're there, you can grab a good bite (or even just a drink) at The Boathouse Cafe. It's nicely located on a lake in the park, and if you're so inclined you can also rent a rowboat or take a gondola ride after lunch.
More later....
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