[BKLYNH2]

The real high end:
Japanese - Nobu in SoHO not uptown (went again recently and it was amazing try some of the recommended cooked dishes as well they are superb)
Others:
Per Se
Daniel
The River Cafe (spectacular views of Manhattan from across the Brooklyn Bridge)
11 Madison (used to be better IMHO, but still top notch)

A bit less high end but very good:

Public(owned by friends of mine,but this is still an honest opinion they have done several restaurants around the world now)
Double Crown (same crew as above just opened a month ago,so he can be ahead of the crowd)
Mercat (tapas, this is on a block where some of the newest most beautiful luxury condos are being built, very cool to see)
Alto
Luppa

Let me know if you need more or ideas based on location or type of cuisene