Pleasing the most discerning of steak lovers, the USDA prime steaks here -- all aged for at least 21 days -- include New York strip, filet mignon and a special Kobe beef, hand-massaged with sake. For the seafood lover, there are crab cakes, Australian lobster tails, a seafood platter, and more. Also located at 39-40 Bell Blvd., Bayside, Queens, 718-229-1100.