Masa – New York City

Located on the “restaurant row” level of Manhattan’s Columbus Circle Mall, Masa, with its forbidding door, security guard, barely visible nameplate and spare, dim interior, has the feel of a very exclusive club. And it is: You’re now someone who’s entered what has been described by Forbes magazine as one of the most expensive restaurant in the country in 2005. There is no menu (or windows, for that matter), and the chef’s omakase tasting menu starts in the $300 range, which doesn’t include alcohol or tip. If you so choose to visit, make sure you reserve your spots at the bar, where you may observe chef Masa Takayama prepare his offerings up close: This is dining as theater, and to sit at one of the tables in the dining room is to miss the show. The first several courses will leave you dazzled by his ingenuity (truffle tempura! Uni risotto!), but by the time the relatively tame sushi rolls emerge, you’ll feel a little like a seal obediently opening his mouth for another mouthful of fish--leaving you stuffed to the very gills.

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