April 21 (Bloomberg) -- Clients need to be wined and dined. The recession hasn’t changed that. After all, this is New York, one of the culinary capitals of the world. And the decline means reservations are easier than ever to come by. Here, in alphabetical order, are our choices for business dining in the city.

1. Adour Alain Ducasse: 2 E. 55th St., New York. Information: +1-212-710-2277; http://www.adour-stregis.com

What: Fancy French.

Why: Even iPhones aren’t as cool as the electronic wine lists at the bar and private rooms. This is Ducasse’s cheapest “fine-dining” restaurant. Executive Chef Joel Dennis serves an a la carte menu, as well as a $110, seven-course tasting. Don’t miss the sweetbreads. Sommeliers are quick to suggest affordable (or exorbitant) pairings for each dish.

Where: Midtown East, at the St. Regis.

When: For those times you’re feeling like a half-bottle of Krug for $250.

Bar: Yes.

Private Room: Three private spaces seat up to 16 each.

2. Alto: 11 E. 53rd St., New York. Information: +1-212-308-1099; http://www.altorestaurant.com

What: Northern Italian.

Why: Chef Michael White’s exceptional pastas, risottos and entrees are served in a quiet room lined with thousands of wine bottles behind glass walls; impeccable, unobtrusive service.

Where: Midtown East a few blocks away from Rockefeller Center.

When: $36 prix-fixe lunch is a steal.

Bar: Yes.

Private Room: Yes, for up to 24 guests.

3. Aquavit: 65 E. 55th St., New York. Information: +1-212-307- 7311; http://www.aquavit.org

What: Swedish restaurant with cafe and lounge.

Why: For Chef Marcus Samuelsson’s sweet and salty herring sampler, smoked trout and beer-braised shorts ribs, served in a modern space with Scandinavian furniture.

Where: Midtown East.

When: Relax with an aquavit after work at the lounge, enjoy the chef’s tasting menu in the main dining room.

Bar: Yes.

Private Room: Yes, for up to 90 guests.

4. Avra: 141 E. 48th St., New York. Information: +1-212-759- 8550; http://www.avrany.com

What: Greek.

Why: Fresh whole fish and other seafood are brushed with olive oil and lemon and grilled to perfection. Start with tarama (carp roe mousse) and other mezes in the rustic, yellow-walled rooms.

Where: Midtown East near Grand Central Terminal.

When: Dinner with colleagues before catching a train home. Celebrate with glasses of ouzo and large platters of food in the warm, taverna-like setting.

Bar: Yes.

Private Room: Semi-private, which seats 80.

5. Bar Boulud: 1900 Broadway at 64th Street, New York. Information: +1-212-595-0303; http://www.barboulud.com

What: French charcuterie like no other in the U.S.

Why: Because Daniel Boulud got Gilles Verot to oversee the charcuterie program. This guy’s won awards for head cheese. Try a terrine of elk, wild boar and foie gras.

Where: Across the street from Lincoln Center.

When: Before or after the opera.

Bar: Yes.

Private Room: The Vigneron room seats 18; the Sommelier room seats 22.

6. BLT Market: 1430 Ave. of the Americas at Central Park South, New York. Information: +1-212-521-6125; http://www.bltmarket.com

What: Modern American.

Why: Because it’s the best of the BLT franchise. The room is casual, looks like a farmhouse, yet fills up with men and women in suits.

Where: Ritz-Carlton, Central Park South.

When: For those times that you don’t feel like leaving Midtown. Since most haute-barnyard restaurants are downtown (i.e. Craft, Gramercy Tavern).

Bar: Through the hallway inside the Ritz-Carlton.

Private Room: No.

7. Blue Hill at Stone Barns: 630 Bedford Rd., Pocantico Hills. Information: +1-914-366-9600; http://www.bluehillstonebarns.com/bhsb.html

What: Haute-barnyard American.

Why: Located in the old Rockefeller barns. Enjoy Dan Barber’s $125 farmer’s feast, which may include meat from the farm’s livestock. A shorter $95 menu is also available.

Where: Pocantico Hills, right by Sleepy Hollow.

When: Your best excuse to use the company car service. A quick 30 to 40 minute ride from Manhattan.

Bar: Yes, full menu.

Private Room: Seats 64.

8. Corton: 239 W. Broadway, New York. Information: +1-212-219- 2777; http://www.cortonnyc.com

What: Fancy French fare with hints of molecular gastronomy.

Why: Paul Liebrandt disguises his avant-garde mannerisms in modern French preparations. He doesn’t tell you the salad has dehydrated tomatoes. No one explains how alginate makes the burrata pop like an egg yolk. You just eat.

Where: Tribeca.

When: For fine-dining on a budget. Just $79 for three courses, or $125 for a tasting menu. Sommelier Elizabeth Harcourt will find value wines for under $65.

Bar: Yes.

Private Room: No.

9. Craft: 43 E. 19th St., New York. Information: +1-212-780-0880 http://www.craftrestaurant.com

What: Haute-barnyard American.

Why: Considered one of the city’s best American. restaurants. Simple, straightforward cuisine. This is the place that started the “hen of the woods” mushroom craze. The quail with 50-year balsamic is life-changing.

Where: Gramercy Park.

When: For informality in your fine dining.

Bar: Yes.

Private Room: A secluded space actually has a separate entrance outside. Currently only available two Tuesdays a month.

10. Craftsteak: 85 10th Ave, at 15th Street, New York. Information: +1-212-400-6699; http://www.craftrestaurant.com/craftsteak_newyork.html

What: Expensively aged steaks.

Why: Because the soaring room with floor-to-ceiling windows is nonpareil. Craftsteak is simply one of New York’s best looking restaurants. The side dishes (hen-of-the-woods mushrooms, ramps) are better than typical steakhouse mashed potatoes and creamed spinach (don’t worry, they have those here too).

Where: Far West Chelsea, near West Side Highway.

When: For clients who crave a super-expensive Wagyu.

Bar: Yes; the front room is called “Halfsteak,” which serves a recession friendly menu including a $14.50 steak frites.

Private Room: Yes, seats up to 40.

11. Davidburke Townhouse: 133 E. 61st St., New York. Information: +1-212-813-2121; http://www.dbdrestaurant.com

What: Modern American.

Why: The main dining room’s scarlet banquettes and glass balloons are as fanciful as the food: bowls of bright red and yellow gazpacho, scrambled eggs and lobster in an ostrich egg, chocolate-covered cheesecake lollipops with bubblegum whipped cream.

Where: Midtown East between Bloomingdale’s and Barneys.

When: After-work drinks and dinner. Sunday brunch.

Bar: Yes.

Private Room: No.

12. Del Posto: 85 10th Ave., near 16th Street, New York. Information: +1-212-497-8090; http://www.delposto.com

What: Fancy Italian.

Why: Because the restaurant, a partnership of Mario Batali, Lidia Bastianich and her son Joe Bastianich, is better than Batali’s Babbo. Don’t miss the ethereal gnudi. Be sure to try super-expensive Super Tuscan wines to pair with venison. For those who prefer something richer than butter, lardo is available to spread over bread.

Where: Far West Chelsea, near Gehry’s IAC Building.

When: Whenever Babbo’s informal atmosphere won’t do. It’s easier to get a reservation here. A less expensive trattoria serves more casual fare on the south side of the dining room.

Bar: Yes, but for wine, cocktails and small bites only. Has one of the city’s best rum selections.

Private Room: Tuscany Room can accommodate cocktails for 40; Piedmont Room can handle up to 200.

13. Eleven Madison Park: 11 Madison Ave. at 24th Street, New York. Information: +1-212-889-0905; http://www.elevenmadisonpark.com

What: Fancy European fare with American flourishes.

Why: Because Chef Daniel Humm serves some of the city’s best foie gras. The $175 tasting menu and $125 wine pairing will guarantee three hours of culinary entertainment. But the $88 prix-fixe is the better call. The soaring Art Deco room is like a Grand Central Station for wealthy non-commuters.

When: Drop by the bar for the $28 lunch.

Private Room: For extravagant parties, private balcony rooms overlook Madison Square Park. The spaces can handle 12, 38 or 50 people.

14. Felidia: 243 E. 58th St., New York. Information: +1-212-758- 1479; http://felidia-nyc.com

What: Italian fine dining.

Why: Lidia Bastianich’s sunny town house serves delicate pastas like ravioli filled with pear and pecorino, as well as traditional dishes such as braised tripe and seared calf’s liver

Where: Midtown East near Bloomingdale’s.

When: After shopping, have the special $29.50 lunch menu.

Bar: Yes.

Private Room: Mahogany-paneled rooms can accommodate 12 to 45 guests.

15. 15 East: 15 E. 15th St., New York. Information: +1-212-647- 0015; http://www.15eastrestaurant.com

What: Sashimi and sushi and sake and shochu.

Why: Because Chef Masato Shimizu serves pristine sushi one piece at a time. He sauces each morsel, so no need to dip in soy sauce. Savor the temperature contrast: warm fish over cool rice. This is called Edo-style sushi. Eat at the bar and nowhere else.

Where: Union Square.

When: If you don’t feel like blowing $1,000 at Masa.

Bar: Yes.

Private Room: No.

16. Hearth: 403 E. 12th St., New York. Information: +1-646-602- 1300; http://www.restauranthearth.com

What: Modern American with Italian influences.

WHY: The welcoming space minimally decorated with pots and pans serves hearty comfort cuisine such as grilled quail with farro and a poached quail egg; pasta ribbons with lamb ragu; roast pork loin with sausage and lentils.

Where: East Village.

When: When you want a fancier venue than the more bohemian places in the neighborhood.

Bar: Yes.

Private Room: Yes, seats 13 to 28 guests.

17. Jean-Georges: 1 Central Park West. Information: +1-212-299- 3900 http://www.jean-georges.com

What: Fancy French, with Southeast Asian influences.

Why: Because the glass box room lets in soft light at sunset and because the tuna tartare with avocado -- boring anywhere else --is magnificent here (thanks to a ginger marinade).

Where: Trump International Hotel and Tower, across from the Time Warner Center.

When: Whenever. Seatings are as late as 11 p.m.

Bar: Yes.

Private Room: Yes, seats up to 35.

18. Le Bernardin: 155 W. 51st St. Information: +1-212-489-1515; http://www.le-bernardin.com

What: Seafood.

Why: Chef Eric Ripert dazzles with dishes such as ethereal fluke marinated in soy sauce and yuzu, and barely cooked scallops with chanterelles.

Where: Midtown West near Carnegie Hall.

When: Lunch prix-fixe is $68, Dinner, $109.

Bar: Yes.

Private Room: Salons can accommodate up to 80 guests.

19. Masa: 4th Floor, Time Warner Center, 10 Columbus Circle, New York. Information: +1-212-823-9800; http://www.masanyc.com

What: Sushi Temple.

Why: Because almost everyone agrees that it’s the best raw fish in New York. Ask for a seat at the bar when making a reservation -- the table service has been criticized. Expect to pay $400 on the set menu alone, plus a 20 percent house charge. Enjoy the tranquil, Zen-like room. Don’t look at the bill.

Where: Time Warner Center, near Carnegie Hall and Lincoln Center.

When: After you get your bonus. Dinner for two WILL cost over $1,000. We dare you to expense this.

Bar: Yes. There’s also a cheaper venue next door; Bar Masa.

Private Room: Semi-private.

20. Momofuku Ko: 163 First Ave., near 10th Street, New York. No Phone; http://reservations.momofuku.com

What: Modern American, with hints of Korean and Japanese.

Why: New York’s toughest table. Reservations only taken online, one week in advance, at 10 a.m. Counter-only seating. Set dinner menu is $100; a longer $160 service is available only at lunch. Expect shaved foie gras over riesling jelly.

Where: East Village.

When: Whenever you can get in. That in itself will impress a client.

Bar: The restaurant is a bar.

Private Room: If you count the bathroom.

21. Nobu: 105 Hudson St., New York. Information: +1-212-219- 0500; http://www.noburestaurants.com

What: Japanese.

Why: It’s the flagship of Chef Nobu Matsuhisa’s global restaurant empire. His signature dishes such as black cod with miso and rock shrimp tempura have been imitated worldwide.

Where: Tribeca, near Financial District.

When: Great place for people-watching, celebrity-spotting. Robert De Niro is a part-owner.

Bar: Yes.

Private Room: No.

22. Per Se: 4th Floor, Time Warner Center, 10 Columbus Circle, New York. Information: +1-212-823-9335; http://www.perseny.com

What: French-influenced modern American.

Why: Because Thomas Keller’s three-star Michelin restaurant approaches perfection. The tables are so far apart you won’t be able to hear any other conversation but yours. Waiters are everywhere. The flavors are powerful. Cauliflower panna cotta with oyster gelee and caviar defines creaminess and brininess.

Where: Time Warner Center.

When: Whenever you feel like spending $275 for nine courses. Service included.

Bar: Yes. Cocktails are $20. Your date will be impressed when you sit down on a couch overlooking Central Park South.

Private Room: The East Room seats 10. The West Room seats up to 60.

23. Tom Tuesday Dinner: 47 E. 19th St. Information: +1-212-400- 6495; http://www.tomtuesdaydinner.com

What: Seasonal American.

Why: This is your chance to see celebrity Chef Tom Colicchio cook. Problem is, the restaurant is only open every other Tuesday. How about braised duck hearts with bacon and a white-truffle, bone-marrow panini? It’s the best ever reinvention of a soup and sandwich. Tasting menu only. $150 per person.

Where: Flatiron District, inside Craft’s private dining room.

When: Every other Tuesday.

Bar: Yes, but no walk-ins allowed for dinner.

Private Room: The restaurant is a private dining room!

(Ryan Sutton and Yvette Ferreol write for Bloomberg News. The opinions expressed are their own.)

To contact the writers on the story: Ryan Sutton in New York at rsutton1@bloomberg.net; Yvette Ferreol in New York at yferreol@bloomberg.net.

Last Updated: April 21, 2009 00:01 EDT