Manhatta might just offer the most spectacular dining view in all of New York City. Perched on the 60th floor of a Financial District skyscraper, the restaurant delivers breathtaking panoramas that stretch from Brooklyn to New Jersey. But what’s truly impressive is that the food actually manages to compete with the scenery.

Executive Chef Justin Bogle crafts modern American cuisine that balances refined technique with genuine comfort. The wagyu bavette with bone marrow jus exemplifies this approach – a perfectly executed steak elevated by thoughtful accompaniments that never feel unnecessarily fussy. The lobster with summer corn and chanterelles showcases their commitment to seasonal ingredients at their peak.

What separates Manhatta from other restaurants with views is that it never feels like a tourist trap. Despite its location, there’s a neighborhood restaurant soul beneath the polished surface. The bar program deserves special mention, with inventive cocktails that incorporate unexpected ingredients like fermented honey and house-made infusions.

While not an everyday spot given the price point, Manhatta delivers remarkable value compared to similarly positioned restaurants. The three-course prix fixe format makes what could be an intimidating fine dining experience feel approachable.

For special occasions or impressing visitors, you simply can’t beat the combination of culinary excellence and that jaw-dropping skyline moment when you first step off the elevator.