"Best" in Theatre District
A friend just called. He is taking his wife to NYC for their anniversary, and has theatre tix. Wants to know what the "best" restaurant is in the theatre district. Didn't give me any major limitations or types of food, but I would imagine they want to stay around $100 per person (with wine, ideally). Can it be done??
If they like sushi, I would send them to Shimizu on 50th street. I know this place doesn't have lots of buzz but I've done Omakase (tasting) there for only about $60 and been blown away by the quality of the meal so I would imagine with your friend's budget they would be well taken care of.
Just an idea. If not sushi, I would second Esca. It's a really nice place and I think their wine list is really interesting. I've liked nearly every wine I've been served there. Yum.
Le Bernardin could be considered "Theater District", depending on what show they're going to... Although that would be more then $100 per person (the food alone is $105 prix fix), but it certainly would be considered by many to be the "best" restaurant in the area.
Esca is also a good choice... on 43rd and 9th Avenue. And you could definetely get out of there for under $100 per person (with wine).
Both are seafood places seafood though... so make sure they like fish!
eGustibus Food Blog- Esca Review