The best sushi I have ever had, and probably the best restaurant as well, Tao in Manhattan. Located at 42 E 58th St. It's a three story renovated theater, and has an incredible late night weekend atmoshere. The wait can be hours long for this place without a reservation. But you can always try to get a walk in spot at the sushi bar upstairs. The sushi is unique, of high quality, and tastes incredible.