Where do you think the best french restaurant in Manhattan(or anywhere really) is with a budget of $100+tip for 2 people?. Looking for most delicious food, atmosphere is a second thought.
Bistro Benoit - sit at the bar where you can have a choice of 5 hors d'oeuvres for $16, along with some other reasonably priced plates.
Sip a Ricard and pretend you're in Paris.
Le Philosophe on Bond St
Marseille (which I would describe as French as well as Mediterranean) has a $35 three course, prix fixe dinner menu, which you could also punch up with a la carte items if you desire.
More here: http://www.marseillenyc.com/
If lunch is acceptable then weekend lunch at Bouley is only slightly higher than the 100/2 people+tip+tax price level..
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