Mr. Poon has a post listing his favorite New York restaurants. I have never had good steak in NYC, but then I never went to Sparks (or Peter Luger's for that matter - somehow I could never convince anyone to make the trek). Instead it was always the Palm (there's one right across from the Cravath offices and I'm sure they take all their interviewees there), where I got nasty, bland steak that was always overdone or criminally underdone (the latter a passive-aggressive reaction to my sending back a medium-well steak after requesting medium rare). I now simply make my own steaks, despite the crippling lack of a grill. It helps that my family sends me care packages of beef.