I seem to spend half my time in NYC at the moment, so here's a few of my favourite eating (and drinking spots).
Momofuku, 163 1st Ave, downtown,
+++ Welcome to MOMOFUKU RESTAURANTS +++, great pork buns, a must, was there on Wednesday for a late dinner, great fun, shared tables, great food, and great Sake.
Balthazar, 80 Spring Street, NYC,
Balthazar Restaurant :: Home
traditional French cafe, great for lunch or dinner, seafood platters are good, although we are spoiled in Oz.
Pegu Club, for the New York occupation (coughtails Daaaling),
Pegu Club Home Page 77 West Houston. Great original coughtails, also the nibbles are very good, especially the mini Duck Burgers.
BondST, Bond Street Downdown, sorry can't be more specific, but it was VERY late, this is without doubt the best Japanese food I've ever had, DO NOT MISS.
Avoid like the plague a restaurant called Arezzo, on W22nd, I got food poisoning there on Tuesday night. Bad Italian again.