What are the best Italian Restaurants in NYC (Manhattan and outer boroughs)? My brother was told that LUpa was the best (and I am sure that will be posted here). However, I have been there o New Years Eve, and was a bit disappointed. I didn't see what all the fuss was about and maybe wondering if it was an off night. What restaurants would you suggest? Also, include approximate cost if possible. I don't want to break the bank-there are alot of us.