My husband and I just had excellent tapas and truly terrific paella at a place called "La Nacional", at 239 West 14th Street (off 7th Avenue) in Manhattan. Phone is 212-243-9308.
It's actually a club (the Spanish Benevolent Society) with a restaurant inside, but anyone can eat there. Cash only, and wear your old jeans--this is for food only; no atmosphere! Prices are *very* reasonable, and they're open every day from lunchtime until whenever (they don't close between lunch and dinner).
Yes, I know this board has seen many threads about the quest for great paella and Spanish food in general. A lot of Chowhounders seem to like the restaurant Sevilla, but we were not impressed when we went. "La Nacional" is much better, if the food itself is your interest. The paella had just the right amount of crust and saffron, and very fresh and delicious seafood in it. And the tapas we tried-- tortilla espanola, gambas al ajillo, almondigas (meatballs), and chorizo--were all truly good. My husband was there once before and had the "pulpo a la gallega" (octopus) and liked it very much also.
If anybody tries this place, please post--I'd be curious to know if you agree.