Few places in the world offer cuisine that compares with that of New York City, home to some of the world’s greatest chefs. If you’ve got money to spend and are interested in splurging at one of New York City’s most expensive restaurants, look no further than this list. Do note: reservations are required at all of these restaurants — many of which book up a month or two in advance. Call the restaurants directly for their specific reservation policies.
Masa
There are just 26 seats in Masa, an elegantly designed Japanese restaurant in the Time Warner Center. There is no menu; all diners will spend about 3 hours having an unparalleled omakase experience.

At Masa Restaurant, what you see, hear, touch, smell, and taste all spring from the same complex sensibility – the ideas of shibui and umami.
Masa is shibui: simplicity devoid of unnecessary elements, and the honest presentation of materials.
Masa is umami: the basic essence or flavor inherent in each ingredient.
The experience begins at the arrival where diners are transported from the bustling mall into a 26-seat zen-like sushi temple. The choice of materials used to construct the dining room reflects the original beauty of nature. At the sushi counter, a heroic single slab of Japanese cypress Hinoki wood sets the performance stage. The backdrop behind the counter is a pond with a bamboo garden and a floral arrangement by Masa according to the season.

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