Le Bernardin is always great. I was in the city all week and my favorite meal was at Victor’s Cafe which is an excellent, and authentic, Cuban restaurant. It’s been around for decades and is very popular. I’ve eaten there many times and have always enjoyed the food and service. I have twice seen Emilio and Gloria Estefan eating there. 
A trip to NY almost always includes a dinner at Delfrisco’s.
This time, I went to a new (for me) steakhouse which was also good - Keens Steakhouse.
I’m married to a foodie and NYC is foodie heaven. Some places H has taken us that I’ve liked:
Babbo (Mario Batali) or Del Posto (Mario Batali /Joe Bastianich).
Le Bernardin or Marea
If you really want to splurge: Per Se or Daniel
https://www.groupon.com/deals/delmonico-s-restaurant-group-1
https://www.groupon.com/deals/bobby-van-s-steakhouse-broad-street
We are going to Babbo in few weeks for D2’s birthday. I like Figs and Olives at Fifth Ave, which is close to the theater district. The food is good and it is very cheery. It is kind of my go to restaurant when it is not a super special occasion.
My girls still enjoy a place like Tao. It’s right next to Four Seasons hotel. The food is good (not excellent), but a great people watching place, especially at the bar. A lot of pretty people.
I actually didn’t like Daniel that much. They gave us a lousy table and the food and ambience seemed kind of stodgy.
H and I just celebrated our 20th and spent a 4 day week-end in Manhattan where we met. We did Marea - the food was truly outstanding but the atmosphere left me cold. We also did Eleven Madison Park and Mas which we love and then went to the restaurant on the UES where we met - the old Ferrier which is now Match. Very few changes to that little cafe.
We also really enjoyed a Sunday afternoon eating/drinking our way through Le District the french food hall in Battery Park City.
D1 took me to Marea for my birthday. It is more for older New yorkers. I really liked the food also.
So many people recommend Katz Deli but after 3 visits there, I have never found it to outshine Carnegie Deli on the food.
First off Beil1958 Have a Fab time!
Toloache
Top notch creative, upscale Mexican spot with fantastic tacos, quesadillas and an unusual but delicious guacamole trio. The trio has a fruit variation with avocado, mango, apple, peach and habanero. Neil Patrick Harris dined here next to us too.
Cafe Edison in the Edison Hotel
I always take folks to this time capsule & not only because it is an affordable theater district favorite. It is for nothing else beyond a time travel to the past. Everyone should go see the murals in the lobby of this hotel.
The diner has everything from eggs, pancakes to burgers, along with NYC classics like hot corned beef, pastrami and matzo ball soup. Carrie, On Sex & the City, finds shelter in one episode here from the rain and meets an older single woman sprinkling a drug for mania on her ice cream.
@Ulumay, the Cafe Edison closed a year ago. As much as we all loved to eat there, I’m not sure this was ever a spot for a special dinner.
In the theater district my two favorites are John’s Pizza on 45th and Becco (owned by Lidia) on restuarant row
Re #21: when Broomfield says “really want to splurge” and recommends Per Se, she’s not kidding. We’re taking over $300 a person WITHOUT wine. I would definitely check the menus for some of these recommendations before committing your group! And that’s assuming you could get reservations on a Saturday night in two weeks in any case. But that would certainly be a special occasion place to dine!
Hard to get reservation restaurants will only take reservations 30 days prior. D1 called Babbo exactly on the 30th day before the date. We are party of 6 on a Fri night.
The fun carnivore place in the theater district that would also accommodate more adventurous eaters that I would have recommended once upon a time was Cabana Carioca. But alas, I gather it has closed.
If you like Italian food, this place is great http://www.trattoriatrecolori.com/ I discovered it by accident and have gone back several times with different people. It’s in the theater district, reasonably price, fast service if you need it but they don’t kick you out if you want to linger.
Peter Luger’s. Best steak in town.
Agree with post 33. Good restaurant, good service, and reasonable prices. It’s not “special” but it is very good. I’ve been more than a dozen times.