Best Sushi in Manhattan

[smithreers]

I am looking to take my friend out for a special dinner. He loves sushi so I want to take him to the best sushi restaurant in Manhattan. I really want the best, cost-be-damned dinner. Help, anyone?

[snaporaz]

If it's really cost-be-damned (i.e. $400+ each is not a problem), then Masa is your ticket.
Otherwise Yasuda.