i've been to many chinese establishments all over manhattan but have yet found any top of the line restaurants that serve abalone. i also looked in flushing, queens and brooklyn chinatown without luck. most restaurants don't serve abalone or if they do serve abalone, it's usually low-graded quality.
i don't mind paying $200 or more for a great abalone dish, if i could just find it. heck, they cost a lot more in vancouver and hongkong anyone can help?