The Zagat Guide rates New York Restaurants every year. The top 50 spots, ranked for food are featured at the beginning of the book, and it's pretty safe to say that you'll get a nice dinner (and pay a pretty steep price) at any one of these. I've eaten at only a few restaurants on this list, so my recommendation is very subjective. Still, if you can't make a decision after reading all the entries and don't have a fifty-sided coin to flip, why don't you consider
CAFE BOULUD
At the Surrey Hotel
20 East 76th Street
(Between Fifth and Madison)
(212) 772-2600

A few years ago the restaurant, Daniel, held the number one spot in the Zagat's guide. Daniel moved and still ties for the top rating, but Cafe Boulud, which occupies the space that Daniel used to, gets a 27 and the food is fabulous. Which is not surprising since the owner is the same man, Daniel Boulud.
Cafe Boulud is not your typical fancy, stuffy, trendy New York hot spot. It is a relaxed, even casual room in a quiet neighborhood that provides a lovely, inventive menu and intelligent, gracious service. If you don't need to follow the crowd, and just want a wonderful nouvelle French dinner, this might be the place for you. It's probably also somewhat less expensive than places like Nobu and Jean Georges (and even Daniel), but, hey, if you're worrying about money, see my other choices.
Bon appetit!