UPPER EAST SIDE. Dining at Arabelle means indulgent service, a majestic setting and appropriately fine food. The French-style brunch is widely regarded as one of the best on the Upper East Side, thanks to traditional eggs Benedict, a seafood buffet, brioche French toast, omelets, and seared salmon. Brunch, lunch and dinner reservations are suggested. TRAIN: 4, 5, 6 to 59th St; 6 to 68th St-Hunter College; N, R to Lexington Ave

MURRAY HILL. Located in the Morgan Hotel, this Murray Hill restaurant is "in" with both middle-age business types who wield briefcases and cell phones and the younger, black-clad artsy crowd. One of the hottest restaurants in the city right now, Asia de Cuba serves up excellent Asian-Cuban cuisine. Each "Chino-Latino" entree serves up a multitude of ingredients to thoroughly delight the palate. Try a group rum concoction and people-watch Manhattan's truly "beautiful people." The communal tables are a gas. Smart casual dress. Reservations are a must. TRAIN: 6 to 33rd St; 4, 5 to 42nd St

MIDTOWN WEST. Located in the suave, sophisticated Mandarin Oriental, this dramatically appointed restaurant takes the creative energy of noted designer Tony Chi and partners it with views of New York skyline. The restaurant's design is centered on an illuminated sculpture that extends over the dining room like a long, translucent tree branch ­ at night, the scene's quite spectacular. Transcendence is confirmed once diners have sampled the French and Japanese-inspired fare, an artistic array of dishes ranging from lobster tangine with black mussels and saffron-Brooklyn Pilsner broth to Caesar salad soup with bacon foam. Three-course prix fixe, $85; tasting menu, $125. TRAIN: 1, 2, 3, A, B, C, D to Columbus Cir

SOHO. A sibling to the popular Blue Ribbon Restaurant, Blue Ribbon Sushi offers tantalizingly fresh, somewhat pricey choices in its modest SoHo digs. Good choices include creative takes on dragon rolls, fresh sea urchin and cooked shallots and roe. A good selection of soups, salads and vegetarian dishes are also available. Order sake samplers or by the bottle from the well-stocked bar. Business casual dress. Reservations not accepted. TRAIN: C, E to Spring St

NOHO. This celebrity hot-spot offers an attractive setting, chic diners and an excellent menu to delight even the most fussy of palates. The creative kitchen comes up with delectable offerings such as oba-leaf sorbet and sushi topped with gold leaf. Order one of Bond Street's many sakes, sit back, grab a cell phone and bask in the excitement and frantic activity that is New York. Business Casual, with a flair. TRAIN: 6 to Bleecker St