For the best steak in NY, if not the Country, you have to go to Brooklyn and try Peter Luger steak house. (http://www.peterluger.com/) Its been there over 100 years and serves up huge porterhouse steaks for 2, 3, or 4. The side dishes, locals choose the German hash browns and creamed spinach, are awesome as well. Its about a $18 cab ride from mid-town manhattan but well worth the trip as the aged steak is tender and cooked exactly as you like. They don't take credit cards.