I grew up in New York with foody parents, and am an avid eater myself, so I have frequented some of the best restaurants in Manhattan and this is my absolute favorite. There are no pretensions, the décor is elegant and simple, the menu not overdone, and the waiters friendly and courteous, not stuck up as at other high end restaurants. All this allows for the food to shine. The classic French food, and the international cuisine is spectacular and perfectly seasonal. Everything is cooked perfectly and has harmonious flavors, without any gimmicks or unnecessary flourishes. The presentation is beautiful. It's not a production like Daniel or Eleven Madison Park, so one can focus on the delicious food.
They also have a great wine list!