I remember there being a thread on this so:

But, check out the Metropolitan Museum on the east side of central park. Eat at Tavern on the Green on the other side of central park (very elite place). Visit ground zero, it's kind of surreal. Go to Times Square and Wall Street.
Just to name a few
most overrated place in the history of eating.
don't go here.
Where instead, then?
Depends on your price range.
The future Mrs. EllToPay and I ate at the River Cafe for dinner in Brooklyn. Very pricey, but you're right on the river and it overlooks downtown Manhattan.
Went there in April. Here are the list of places we ate:
- Carnegie Deli - Good, not great. Huuuuge sandwiches. Very crowded. Seemed like a touristy place.
- Big John's Pizza - Very good. Kind of a hole in the wall place.
- Cafe Ferrara - had breakfast here. best coffee i had in NY.
- Fraunces Tavern - great food, very historic place where george washington met with his troops. i believe gsop recommended this place. can't remember.
- Serendipity 3 - meh. the mrs. wanted to eat here. not bad, not great.
- Tavern on the Green - as i said before, i would not go here. actually, i thought i read somewhere that it was closing. the food was not very good, they shuffled you in and out so they could get more patrons in there. not even that great of scenery.