I was pleasantly surprised by the quality of our meal. I started with smoked salmon, simple but superb; my dining companion had the prosciutto mozarella appetizer which I did not try, but which he really liked.
I had the porterhouse steak, he had the kona sirloin which was the best of the two. Both were great - perfectly grilled to medium rare, tender, juicy, and flavorful (although the latter, thanks to the addition of some sauce that comes with the steaks; the porterhouse is topped with a simple red wine reduction). The Kona Sirloin comes with caramelized shallot butter and has a nice, crisp exterior. We also shared mashed potatos and creamed spinach - each $8.00 and much more than two people could finish.
They have a very good scotch list and a large wine list. An added bonus was the service - very professional, in the old school way which is rapidly disappearing.
Finally, the atmosphere in the Trylon Towers of the Chrysler Building creates a great dining experience. By the time we left, sometime after 9 pm, the room was full and very loud, despite the well spaced tables.
The bill for two, with cocktails (including an expensive scotch whisky), a half bottle of wine, and a shared piece of cake for dessert was $178 without tip - not bad.