New York - restaurants and bars

What kind of food? What area of the city are you staying in? How many people?

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If a beer guy check out the Blind Tiger if you're in the area. Awesome people and beer. Food is really solid as well. Also, if you find yourself in brooklyn then stopping at other half brewing is a must.

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The OP is a chick...

That said, I'll be there in June, so I might check it out.

Since you are staying in Times Square make sure you go to John's Pizza a couple of blocks away. Great pizza and atmosphere. It is in an old building that used to be - and still looks like - a church.

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Also, if you find yourself in brooklyn then stopping at other half brewing is a must.

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Agreed with Other Half, but many visiting Brooklyn will spend their time in Williamsburg, Bushwick and Greenpoint. The brewery is pretty separated from those three neighborhoods, so it'll take some planning. It's more-accessible if you're in Dumbo, though.

For cheap drinks go to Rudy's. Its a great dive bar.

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Staying at the Sheraton in Times Square. Not heavy drinkers, but cocktails and wine. Price point for dinner is $50-$100 per person per dinner. There are 7 of us going. We are looking for cocktails/dinner near the Al Hirschfield theater where we're seeing a show.

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I'm more of a beer person so hopefully someone else can be more helpful on the cocktail and wine front, but definitely go to Dead Rabbit for a cocktail. They're known as one of the best cocktail bars in the world.

Dead Rabbit

Also with the number of people in your party you should plan ahead as much as possible for restaurants and make reservations wherever you can. Otherwise you'll be waiting a while anywhere you go for a large party.