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Since 1984, this white-tablecloth hotspot has been a downtown dining destination beneath Lincoln Plaza. Hand-cut Italian Carrera marble, dark-wood paneling, leather, gas lamp, a water wall and its location -- below street level -- give Dakota's an oasis touch. Patrons enjoy dining on chef Martin Sarabia's dry-aged USDA Prime steaks, Australian lobster tails and grilled Texas quail. There is an air of exclusivity to the place-- it's not everyday one gets to ride a glass-canopy elevator. However, it's all about the steaks here. Listed under the heading "From the Butcher Shop," customers enjoy everything from a diminutive 8-ounce filet mignon to a mammoth 24-ounce porterhouse, hitting New York and Kansas City Strips along the way.