Preston's has the best steak i've ever experienced--and that includes CG, Morton's, Smith and Wollensky, the Palm, etc. its charming and not a scene--its for people who just want to spend time and talk with the person you're with. also the chocolate cake, made there is great.
you should also try the local CG (cap grill) as each one sort of takes on the personality of the local managing partner.
Sea Salt makes a great steak too and its on 3rd st for great people watching.
I will add Preston's to the mix as it's locally owned and has great steaks, cooked over charcoal. The sides aren't fancy(i.e. no truffle fries) but they are delicious. However, the atmosphere isn't exactly hip and prices are high. Otherwise, I love Capital Grill, although it's a chain. I also like Chops but I prefer their seafood, not the steaks. Trulucks also has wonderful fish-I've never had their steaks. Avoid Andres.
Andre's and Cloydes are just not at the top of most steak lovers lists here.
I favor Capital Grille for taste, elegant setting and service. Their salmon , too, is tops.
I've always had an enjoyable time at Flemings, and their new menu with lighter dishes is a hit. also in the bar, thier wine and appetizer specials are great.
I've enjoyed Trulucks food and fish-I just don't get to 5th Ave much anymore..
Prestons has good steaks, wierd convoluted dining room, and high prices.
Andre's has high prices,good steaks, but it's atmosphere and service have never been a place my guest say "lets go back".