Big Apple never tasted so good as chefs crank it up.

New York City is known for its fabulous dining and the most elite in accommodations. Let's face it, we never disappoint.

Our great city will live up to its stellar reputation this year with the addition of spectacular new restaurants to please even the most discriminating tastes and luxurious hotels that will allow the city's visitors a most enchanting place to rest their heads.

New York diners demand delightful decor as well as top-notch fare and the choices are endless. Here's a look at some of the newest entrants for the best in entrees:

Rare Bar & Grill, 228 Bleecker Street at Sixth Avenue, in the West Village is an offshoot of the original Murray Hill burger joint located inside the Shelburne Hotel, and has recreated the tavern decor. Mixing Italian and Brazilian cuisine, Chef Patrick Amori opened Samba-Le in the East Village, 23 Avenue A.

The Lower East Side is home to another Italian-American Restaurant--The Orchard at 162 Orchard Street--by John LaFemina, co-founder of Peasant. Gourmet legend Balducci's has a new flagship in the historic New York Savings Bank building and will soon offer a dining area at 81 Eighth Avenue and 4th Street.

Vegan fare is on the menu at Blossom Restaurant & Cafe, a Chelsea restaurant with a retro bar, fireplace and amazing selection of organic wines and beers, at 187 Ninth Avenue.

In the space formerly belonging to Pearson's Texas BBQ, 170 East 81st Street, Antonucci by Francesco Antonucci, the former chefowner of Remi, is serving Italian. Mangia! Bill Telepan has unveiled his American restaurant Telepan at 72 West 69th Street at Columbus Avenue. Juan Valdez Cafe has opened its second New York location at 1451 Broadway, pleasing even more coffee-lovers.

Philippe, by Philippe Chow, formerly of Mr. Chow, has opened an upscale Chinese restaurant in the former RM space, at 33 East 60th Street. A Voce, at 41 Madison Avenue and 26th Street, is a sleek Italian eatery by Andrew Carmellini, who is James Beard's "Best Chef New York City 2005" and chef of Cafe Boulud for the past six years. Urena, 37 East 28th Street, serves up modern Spanish cuisine from chef Alex Urena, who cooked with legend David Bouley and was mentored by Spain's fabulous Ferran Adria.

Whym, at 889 Ninth Avenue at 58th Street, by Sean Connolly and Evan Kushner is a take on modern New York fare. dona by Donatella Arpai of davidburke&donatella will launch a new restaurant on the site of Bellini--208 East 52nd Street--combining Southern-European tastes with strong Italian and Greek influences. The highly anticipated Gilt has finally opened its gilded doors in the former Le Cirque space in the Palace Hotel, where Paul Liebrandt is debuting his quirky European cuisine. Newly opened Peacock Alley, the legendary dining inside the Waldorf-Astoria at 301 Park Avenue, is serving neo-modern French by Cedric Tovar.

The Shoreham, inside the hotel of the same name, is headed by chef Tim Reardon and offers creative American cuisine, at 33 West 55th Street. The San Carlos Hotel is now home to the exotic Mint, spotlighting cuisine from Goa and Sikkim, 150 East 50th Street. Papilion replaces Typhoon Restaurant and Brewery at 22 East 54th Street and is a brasserie--style eatery. Lobby Restaurant, part of the lounge in the Four Seasons Hotel, has been turned into an all-day dining area and Fifty Seven Fifty Seven has closed its doors and will soon become L'Atelier de Joel Robuchon, at 57 East 57th Street. Brasserie Ruhlmann has opened at 45 Rockefeller Plaza, bringing another French brasserie to the masses. Famed chef Gordon Ramsay plans to open in the Rihga Royal hotel, to be renamed the London NYC hotel. Dave & Buster's family friendly entertainment restaurant will light up Times Square when it debuts at 234 West 42nd Street.

Created by former Windows on the World employees, Colors has opened at 417 Lafayette Street and serves a multi-national menu. Right around the corner from Dean & DeLuca, Giorgio DeLuca and Jorge Neves have opened a cafe-style offshoot of their trattoria Giorgione, Giorgione 508 at 508 Greenwich Street. Craftsteak, 85 10th Avenue at 15th Street, features chef Tom Colicchio's personalized preparation of meat, fish and vegetables.

Dani, located at 333 Hudson Street and Charlton, is a new Sicilian restaurant by former Tribeca Grill chef Don Pintabono featuring Mediterranean food with an emphasis on Sicily. Blaue Gans has taken up residence at the former Le Zinc space in Tribeca, bringing an Austro-German flair to 130 Duane Street.

In the Financial District, Flames, at 5 Gold Street and Maiden Lane, is a steakhouse branch of the Westchester original. P.J. Clarke's has opened a second location of the famed original at 4 World Financial Center at Vesey Street and will open another branch in the former Iridium space on West 63rd Street at Lincoln Center.

Shelly's New York, at 104 West 57th Street, will move its steak and seafood staple to 41 West 57th Street, formerly Wolf's Deli. Craft chef Tom Colicchio will expand his 'wichcraft sandwich shops at 555 Fifth Avenue and 60 East 8th Street.

FAITH HOPE CONSOLO, CHAIRMAN, RETAIL LEASING AND SALES DIVISION PRUDENTIAL DOUGLAS ELLIMAN