Upscale pre-theatre dining walking distance from Irish Repertory at 132 W.22nd
I highly recommend Allegretti, on 22nd, b/t 5th & 6th (closer to 6th), which puts it one block from the theater, which is b/t 6th & 7th. The Provencal-style French cuisine is superb, the wine list is excellent, service is cordial and attentive, and the ambiance is lovely. In addition to the a la carte menu, there is a 3-course dinner prix-fixe for $39.
See photos and link to review here: http://www.flickr.com/photos/11863391...
46 West 22nd Street, New York, NY 10010
The area around the theater tends to be more arty/trendy than upscale. Periyali is a good Greek rest. but exactly upscale imo.
If you're willing to walk a bit, places like Union Square Cafe, Gotham Bar & Grill and Gramercy Tavern are probably closer to what you want.
35 W 20th St Frnt A, New York, NY 10011
Union Square Cafe
21 E 16th St, New York, NY 10003