Best single steak is at Delmonico. Dry aged prime NY strip.
Best steakhouse to me is Mr. John's. High end, but not break it off in your arse expensive.
If you think your wife would like to try and experience some less traditional cuts of meat, La Boca is a kick arse place. Probably my favorite restaurant in the city.
Btw, if you edit your thread title to be a little more specific, you might get some more responses.
This post was edited on 12/8 at 6:24 pm