There are not too many places anywhere that you could say "This Is The Best" especially if you are talking about restaurants. I've seen it refered to as The Temple to the Gods of Japanese food. If you put the two words New York and Japanese Restaurant together into a search engin, I would bet the result would be Masa. Located on the 4th floor in the Time Warner Building at 10 Columbus Circle, New York City, NY. This great restaurant is run by Owner and Chef Masayoshi Takayama who does magnificent things with Sushi. This is a place where there is no menu at all the Chef adjusts his meals to available seasonal ingredients. This elegantly designed Japanese restaurant with perhaps the best Japanese chef in America has only about 25 seats, so you can only imagine how hard it is to get a reservation.Now I’m going to ask you to hold your breath because I’m going to tell you about the prices. I have very little doubt that this place is most likely the most expensive restaurant in New York City. A dinner at Masa starts about $400 per person, yes i did say starts, drinks and any other beverages are additional , an automatic 22 percent service charge is added directly onto your check and then there is a 81/4 percent sales tax. So figure about $500 per person.Now Mesa is not by any means a Sushi restaurant not at all. He does so many wonderful things such as shredded, pickled seafood , his tuna belly tartare with a touch of caviar is to die for, the fish's pristine quality will drive you to crave another bite and another and another. . But Masa also has other ideas: Sea bass with sprouts, and vinegar and salt which sushi chefs call namino hana, or flower of the waves, a dish that leaves a tingling sensation on the tongue, which lingers for minutes. A little bowl of Foie Gras and eel called hamo comes in a delicate soy broth, a signature dish here at Masa. If you have ever tried and you like it as much as I do. This is a place where you are going to say, "no body does it better"Sabu-shabu is a very famous Japanese dish that you kind of cook yourself at your table. The waiter will bring you a hot pot of broth wih sides of beef, (in this case Kobe Beef) very thinly sliced with a few different kinds of japanese veggies. You put the beef and veggies into the steaming hot broth and cook it for only about 30 seconds and take them out and savor the flavor.If you like Sushi as I do, try his Akagai (red clam) sushi, Aoyagi (orange clam) sushi, Aji (horse mackerel) sushi, Grilled hotate (scallop) sushi, Grilled shiitake sushi, Saba (mackerel) sushi, Sayori (needlefish) sushi, Wild unagi (freshwater eel) sushi, Akami (lean tuna) sushi, Grilled o-toro sushi, Nori-wrapped uni sushi, Nori-wrapped baby hotategai, Hokkigai (surf clam) sushi, Ama ebi (sweet shrimp) sushi, Anago (sea eel) sushi, O-toro and chutoro (marbled tuna belly) negimaki.to name a few.. But if you are not a Sishi fan, go anyway, there are so many other things to experience. just tell your waiter what you like or disklike and you will be well taken care of. .If you've got money to spend and are interested in splurging at one of New York City's best and probably most expensive restaurants, look no further than Masa. But like I told you before, Reservations are not only required but almost impossible to get. A place like this is usually book up a month or two in advance. Call the restaurant, see if I'm kidding. Tell them that DD2 sent you. 212-823-9800