New York's midtown and theater district areas are famous for David Letterman, Broadway shows and great eating. Here are a few suggestions.

The Argentine Pavilion
32 W. 46th Street between 5th & 6th Avenues
(212) 921-0835
Good steaks and red wine at this well-priced spot.

B. Smith's
771 8th Avenue at 47th Street
(212) 247-2222
Owned by former model Barbara Smith, this is an elegant taste of the South. Jazz entertainment nightly.

Brasilia
7 W. 45th Street between 5th & 6th Avenues
(212) 869-9200
Brasilia offers the Finest Brazilian cuisine in North America. The Feijoada, the national dish of Brazil, and caipirinha are world-Famous. Even Brazilians like it.

Carnegie Deli
854 Seventh Ave at 55th Street
(212) 757-2245
A quintessential New York style deli.

Cité
120 W. 51st between 6th & 7th Avenues
Terrific steaks and sophisticated decor. Post-8 pm $49.50 all-you-can-drink wine dinner.

The Commonwealth Brewing Company
10 Rockefeller Plaza (48th Street between 5th & 6th Avenues)
(212) 977-2269
Located in the heart of Rockefeller Center, right around the corner from the Today Show. This sleek glass and wood bi-level dining room and bar boasts handsome colorful murals along with visual copper brew tanks.

Da Tommaso
903 8th Ave. between 53rd & 54th Streets
(212) 265-1890
Excellent Northern Italian food with even better service.

Hard Rock Cafe
221 West 57th between Broadway & 7th Avenues
(212) 489-6565
The "original theme" restaurant serving American cuisine and filled with classic rock relics.

Harley Davidson Cafe 1370 Sixth Avenue at 56th Street
(212) 245-6000
A fun-filled motorcycle theme restaurant serving American cuisine.

Hourglass Tavern
373 W. 46th St. between 8th & 9th Avenues
(212) 265-2060
Teeny, tiny, lovely Restaurant Row cafe. Sweet, delicious and inexpensive with a $12.75 prix fixe dinner all evening long.

Jekyll & Hyde Club
1409 Sixth Ave between 57th & 58th Streets
(212) 541-9505
Goulish theme restaurant that will frighten while you feast on American food.

Lotfi's Moroccan Cuisine
358 W. 46th Street between 8th and 9th Avenues
(212) 582-5850
The best Moroccan Food in New York City.

Meson Sevilla-Cuisine of Spain and Italy
344 W. 46th Street between 8th and 9th Avenues
(212) 262-5890
A Touch of Spain in restaurant row.

Nirvana Penthouse Restaurant
30 Central Park South between 5th and 6th Avenues
(212) 688-6022
Spectacular views overlooking Central Park. Indo-Bengali Cuisine. The finest.

Palio
151 West 51st Street between 6th & 7th Avenues
(212) 245-4850
Elegant Italian dining located in the Equitable Assurance Tower.

Rainbow Room
GE Bldg., 30 Rockefeller Plaza, 65th floor. (at 49th & 50th Streets)
(212) 632-5000
Fine American dining coupled with a breathtaking view of Manhattan.

Remi
145 W. 53rd St. between 6th & 7th Avenues
(212) 581-4242
Sumptuous Italian food, gorgeous decor. Everyone agrees that it's practically perfect. Expensive.

Rene Pujol
321 West 51st Street between 8th & 9th Avenues
(212) 246-3023
Cozy French restaurant with an extensive wine list.

Rosie O'Gradys
800 7th Avenue between 52nd & 53rd Avenues
212-582-2975
A wonderful Steak and Seafood House in the tradition of the great New York saloons. A Broadway Theater District fixture, its handsome old bar is full of character, and attracts regulars and tourists alike.