Manhattan Steakhouse poll

[Tweety]

Had dinner at Sparks last night, and I hadn't eaten there in a couple of years, so I was looking forward to it for a while. While the crowd isn't exactly hip and edgy (mostly tourists and the bridge and tunnel crowd), the steak was off the charts good. I love Lugers, and it's a one of a kind restaurant, but it's different from the Manhattan steakhouses (only really serve porterhouse, the place is a bit less refined, etc), so I'm not including it in this poll.

I'd like to know what people think is the number one steakhouse in Manhattan. Place almost all of the emphasis on the food and service.