RESTAURANTS - LETTER O IN NEW YORK CITY

Nam, the Vietnamese Tribeca triumph, has spawned a Chelsea outpost which aspires to the flagship's winning formula of fresh, affordable food and stylishly understated decor.

Traditional Irish-American food, friendly service and beautiful surroundings, bar for after dinner drinks available

Dark mahogany paneling and an elegant bar sets the tone for this yuppie trendy power scene. Fine food and wine and a pleasent staff. A real class act.

A simple and not terribly expensive Thai-Chinese-Japanese restaurant. The menu is bound to surprise you with its creative concoctions.

Enjoy a drink/dinner at this posh wood-paneled restaurant and bar. Jacket & tie are required.

A laid back eatery that offers "equishie" a bitter, salty dish of spinach with melon seed, delicious accessible staple "fufu" (a dumpling made of cassava flour) in a thick, intoxicating peanut soup, "Mobutu wachey" (rick with blackeyed peas) is offered with a choice of meat and sweet plantains.

For fresh, tasty fish with no "airs", visit this Upper Westside hot spot with a dynamite seafood menu.

Dining room reminiscent of an elegant ocean liner. Upstairs bar, perfect retreat for cocktails and seafood snacks. (NYT * * */$$$$ 2001, ZAGAT 27/$67 2001)

Theater District restaurant featuring imaginative Global American cuisine in cozy and warm ambiance

Classic East Village restaurant serves Southern treats that are both abundant and cheap. You won't need to eat for a week after a trip to this place.

This is the oldest steakhouse in Manhattan serving serious slabs of beef . Reservations are required.

Large portions of robust, carefully prepared food at reasonable prices.

The tin ceiling and gas lamps make you feel like you are back in Prohibition times. Great burgers.

Romantic low lite restaurant serving great tasting authentic cuisine from Spain's Basque region.

Fresh ingredients and inventive specials make Olive's worth a visit if you're nearby and you need a good, satisfying midday meal. Known like best sandwich shop in Soho

Fantastic restaurant situated inside the newly opened W Union Square Hotel. Great originally inspired Mediterranean cuisine.

Cheap, crowded Chinese chain, noodle-focused, minimal decor; perfect for hurry dinner

Exquisite presentation and cool surroundings.

Northern Italian restaurant offers to Upper Eastsiders traditional cuisine for reasonable prices in welcoming atmosphere

Truscio is unleashing his "Alpen Food" - a hybrid of Northern Italian and Mediterranean - on the Lower Eats Side

Elegant and romantic, set in eighteenth-century carriage house, boasts four fireplaces, features piano music and a menu of fine American specialities.

Meatpacking District lounge-eatery serving New American eats & amazing drinks with beautiful candlelit atmosphere

Greek-New American menu plus a 250-bottle wine list in Upper West Side area; traditional Greek blue-and-white color decor

Secret Midtown spot for some of the best Japanese food in NYC! Very affordable.

East Villager place offers organically grown, veggie-friendly Italian fare, reasonable prices, popular among Cooper Union students

Big, bi-level Japanese restaurant-lounge located in the ground floor of the Hotel Gansevoort in Meatpacking District plus outdoor bar complete with private cabanas

Menchanko-Tei noodle-house chain in West VillageUpper West Side; specialty is bowl of make-your-own menchanko soup and decent sushi

Gramercy restaurant serving Mediterranean menu touching on Spain, Italy and France: almond crusted lamb, ravioli with truffle sauce and more; soft jazz music

Great imaginative dishes providing a refreshing nonradical approach to healthy organic food.

500-seat establishment is always full of Chinese families-weddings, birthdays and banquets

Casual, family-owned and operated cafe in Little Italy serving Southern Italian fare

Very popular with pre and post- theater goers and cast members.

Popular Italian restaurant serving family style portions Great seafood and succulent steaks with lots of garlic and red-sauce

Contemporary Italian cuisine. Reservations and jacket/tie suggested.

Neighborhood popular West Village corner trattoria serving well-prepared Sardinian specialties; romantic intimate bar

Midtown attractive for tourists new Northern Italian restaurant; bar offering happy hour service

Authentic Italian cooking and decor, wonderful homemade pastas and pizzas, Neapolitan-style pies

Special gridle-cooked pizza, variety of pasta, Italian wine; small parties service.

This eatery located in upper west side of Manhattan NY features American French Cuisine in a mahogany and leatherstyled eatery

Elevated service, thick linens and rich, satisfying, beautifully presented dishes make this a wonderful dining experience.

Eighty-seven year old NY institution famous for its 25 varieties of oysters, extensive wine collection and comprehensive seafood dishes.

The food is very good, unique and all natural.