301 Fifth Avenue South
AWARD: Best New
If this were a yacht, the sails would be silk, not canvas, to match the luxury of both interior and food. Can you say tournedos Rossini with rare tuna under the foie gras? Jacob Jasinski earned five stars in New England (Ocean House), and his team spares no expense getting him the best ingredients, from Australian Tajima ribeye and artisan French butter to backwoods ramps, Montenegrin honey and pork belly (Kurobuta pigs, mind you). Indulge in barbajuans from Monaco, lobster and arugula salad, seafood towers and abundant fish. Prix fixe lunch is a bargain extravagance.