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If you're downtown and want a steak, Smith and Wollensky has been around forever and will do you decently (although with drinks and appetizer you're definitley looking at more than $50 a person, this is NYC after all). There are better pieces of meat to be found in the city though, and I ain't talkin about the fellas in the village. Sparks' steaks are insane, and Ben Benson's in midtown has always been a favorite.
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