Aqua   

Aqua has a rep as an impressive business restaurant with terrific seafood -- there's nothing like sealing a deal over lobster pot pie and Champagne. But when longtime chef Michael Mina departed, Laurent Manrique brought in his own ideas, which go way beyond fancy. In fact, they justify the cost of your meal. Seafood's still emphasized, but tweaked, with imaginative takes on everything from ahi tartare (reinvented with Moroccan spices) to scallops (perched atop luscious short rib ragout). Manrique also works magic with foie gras, from an almost-candied version to meltingly savory tastes. Steak isn't just an afterthought for the fish-squeamish, and lobster might be paired with veal or caviar. Count on a variety of flavors, from subtle to super-rich. The brilliant wine list is (of course) pricey. However, Aqua offers every dish a la carte and in various prix-fixe combos, giving flexibility in terms of the bill. Most diners look like they can expense it, anyway: The warmly lit dining room is noisy enough to hear the deal being hammered out across the room. Lunch is more power-player than dinner, which vibes more relaxed -- though definitely not romantic (unless you're wooing a Wall Street type). -- Julie Ross