Few places in the world offer cuisine that compares with that of New York City, home to some of the world's greatest chefs. If you've got money to spend and are interested in splurging at one of New York City's most expensive restaurants, look no further than this list. Do note: reservations are required at all of these restaurants -- many of which book up a month or two in advance.

Masa
Address: 10 Columbus Circle, Time Warner Center, 4/F - Phone: 212-823-9800
Neighborhood: Midtown West
Cuisine: Japanese
There are just 26 seats in Masa, an elegantly designed Japanese restaurant in the Time Warner Center. There is no menu; all diners will spend about 3 hours having an unparalleled Omakase experience.
Hours: Dinner served Monday to Saturday 6:00pm-9:30pm
Lunch served Tuesday to Friday 12:00pm-1:30pm
Price Range: $300-500 prix-fixe

Alain Ducasse at the Essex House Restaurant
Address: 155 W. 58th St. (6th & 7th Aves.) - Phone: 212-265-7300
Neighborhood: Midtown
Cuisine: French
Highlighting the best American produce, prepared with French techniques, the menu at Alain Ducasse changes seasonally to offer the best cuisine. An extensive wine list and a stylishly designed atmosphere ensure a sophisticated dining experience.
Price Range: $150-$175 prix-fixe or $225-$320 tasting menus

Kuruma Zushi
Address: 7 E. 47th St., 2nd fl. (5th & Madison) - Phone: 212-317-2802
Neighborhood: Midtown
Cuisine: Japanese
The expense of the ingredients required for preparing top-notch sushi can be extremely expensive -- especially at places like Kuruma Zushi where they fly fish in from Japan. While it is possible to dine here reasonably, the true experience to be had is the chef's omakase.
Price Range: $80/$100/$120 Kuruma Zushi dinners; omakase also available for $100+

Per Se
Address: 10 Columbus Circle, 4th fl. - Phone: 212-823-9335
Neighborhood: Midtown
Cuisine: contemporary American
New York diners wanting to experience Thomas Keller's famed Napa Valley cuisine no longer have to travel to the French Laundry. Expertly designed menus change daily and reflect the freshest seasonal ingredients.
Price: $125 prix-fixe, $135(vegetarian) & $150 tasting menu
Hours: Dinner 5:30–10pm
Lunch (Fri-Sun) 11:30am – 1:30pm

Daniel
Address: 60 E. 65th St. - bet. Madison and Park Aves.
Telephone: 212-288-0033
Neighborhood: Upper East Side
Cuisine: French
Market-inspired cuisine with creative use of traditional French techniques define chef Daniel Boulud's cuisine at DANIEL. The menu varies seasonally, highlighting the best ingredients available.
Subway: 6 to 68th Street/Lexington
Price Range: Prix-fixe: $92 (3 courses) - $125 (5 courses); Chef's tasting menu: $168, available Monday - Thursday only

Le Bernardin
Address: 155 W. 51st St. (6th & 7th)
Telephone: 212-554-1515
Neighborhood: Midtown
This four-star restaurant serves top notch seafood. The freshest seafood is prepared using simple techniques to highlight the fish's best qualities. Broken down into "Almost Raw," "Barely Touched" and "Lightly Cooked" the menu reflects the preparations of the fish.
Subway: N/R/W to 49th Street, 1/9 to 51st Street
Price Range: $92 prix-fixe ($49 at lunch); $150 chef's tasting menu ($280 with wine pairings)

Sugiyama
Address: 251 W. 55th St
Telephone: 212-956-0670
Neighborhood: Midtown
Cuisine: Japanese
Demonstrating the Japanese kaiseki tradition, where the meal consists of a procession of dishes, beginning with raw, delicate items and building up to more robust, cooked dishes. Sugiyama caters to many Japanese businessmen, those on expense accounts and in-the-know folks who are looking to splurge.
Subway: A, B, C, D, 1, 9 to 59th St./Columbus Circle
Price Range: 6- to 12-course fixed-price meals $45-$100

Megu
Address: 62 Thomas St. (Church St. & W. B'way)
Telephone: 212-964-7777
Neighborhood: TriBeCa
Cuisine: Japanese
MEGU's intent is to bring the Japanese dining experience to New York City, which they accomplish by importing the ingredients you would find in top restaurants in Japan. The menu consists of 11 different groupings with dishes that are designed for sharing, but the size of individual dishes varies dramatically.
Subway: 1/9 to Franklin St; 1/2/3/9/A/C to Chambers St
Price: over $100 per person

Atelier
Address: 50 Central Park S. (6th Ave.)
Telephone: 212-521-6125
Neighborhood: Midtown
Cuisine: French
Located in the Ritz-Carlton on Central Park, Atelier offers diners sophisticated cuisine inspired by the chef's home in the south of France. The creative, award-winning menu reflects the freshest produce and continental sensibilities.
Subway: A/B/C/D/1/9 to Columbus Circle
Price Range: $85 prix-fixe; breakfast available daily and brunch available on Sundays