The Verdict
SMITH & WOLLENSKY has been on the corner of Third Avenue and 49th Street since 1977, in the distinctive green-and-white building with American flags that has made it one of Midtown's most recognisable addresses. The double-cut sirloin — the preparation that communicates the kitchen's specific relationship with American USDA prime beef — is the dish that the restaurant's international reputation is built on, along with the 800-bottle wine programme and the specific atmosphere of American corporate power entertaining.
The USDA prime beef programme at Smith & Wollensky reflects the kitchen's specific sourcing relationships with American ranchers whose ageing programme the steakhouse has been following for decades. The double-cut sirloin's specific preparation — the char that the 900-degree broiler produces, the specific resting time that the cut requires, and the serving temperature that the kitchen calibrates — communicates what the American steakhouse tradition looks like at its most technically committed.
The Midtown East location provides the corporate context that the restaurant's identity requires: the expense accounts, the deal-closing culture, and the specific atmosphere of American commercial success conducted over beef and cabernet that communicates New York's Midtown power culture most directly.
Why It Works for Closing a Deal
Smith & Wollensky is the American steakhouse that has been closing deals since 1977. The double-cut sirloin, the 800-bottle wine list, and the Midtown address communicate the specific American commercial culture that the expense account dinner was invented to serve. For the deal that requires the most confidently American available New York steakhouse, this is the address.
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