Just recently dined at 32 and I can tell you the atmosphere and the views are stunning. My companions and I all ordered the prix fixe menu (the entire table must order it or it is not available) with two of us gettng the filet and one getting the chilean sea bass. As mentioned earlier, the bread basket is outstanding and the baked garlic that accompanies it is superb. I can say I do prefer Ruth Chris's steaks but the seabass got outstanding reviews. The desert choices were very good as well. I can recommend it without reservation, but if you want a great steak I suggest the Ribyes at Ruth Chris at the Hardrock - it is $49 on a prix fixe and is just incredible. But the view from the top of the IP is romantic and that can't be matched by Ruth Chris.