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Ring in the new (year)

Why does the ball drop in Times Square?

One, it's the center of the universe. Two, New Yorkers know how to celebrate.

These deservedly popular restaurants offer good deals on festive meals this Dec. 31. Prices given are per person before tax and tip, and booze is extra except where indicated. Good things don't last, so reserve your spot soon!

Matsuri Its name means "festival," and Chelsea's dazzling, dramatic sushi-and-sake spot is party-ready. New Year's Eve diners will relish Matsuri's menu, a complimentary toast and thrilling midnight performances by a Japanese drum troupe and samurai swordsman. (369 W. 16th St.; 212-243-6400; $20-$27 a la carte entrees)

Lonesome Dove This talked-about new Western hang serves Lone State State chef Tim Love's robust urban cowboy chow. His year-end menu, a Texas-sized value, offers up classy dishes like venison with truffled mac and cheese. (29 W. 21st St.; 212-414-3139; $55 prix fixe, $85 with wine)

Rain This pretty pan-Asian Upper West Sider entices with a New Year's DJ, dancing, a midnight toast and exotic eats from chef Gypsy Clifford. Try her three-fish Rainbow Tataki, braised short ribs and sinful dessert sampler. (100 W. 82nd St.; 212-501-0776; $50 early seating prix fixe; $105 late seating prix fixe, includes open bar; $55 open bar only)

Artisanal Combine Parisian flair with New York pizzazz and you get Artisanal. New Year's Eve means a French-accented winter menu offering chestnut-fennel soup, roasted pheasant and rich bites from the renowned cheese cellar. (2 Park Ave.; 212-725-8585; $58 early seating prix fixe; $72 late seating prix fixe)

Dos Caminos A favorite lunch and after-work haunt, Manhattan's modern Tex-Mex cantina wraps up the year in sassy style. Expect a fiesta atmosphere, top-shelf menu choices, affordable Champagne and a DJ. (373 Park Ave. South; 212-294-1000. 875 Third Ave.; 212-336-5400. 475 West Broadway; 212-277-4300. $50-$65 early seating prix fixe; $90-$110 late seating prix fixe)

Ruby Foo's Ruby Foo's is pure glamorous fun, and all the more so on 2006's final spin. Merry-makers will enjoy dishes like poached lobster and filet mignon. A DJ adds to the buzz. (1626 Broadway, 212-489-5600. 2182 Broadway, 212-724-6700. $50-$55 early seating prix fixe; $60-$135 late seating prix fixe)

Blue Water Grill This elegant parkside spot is known for seafood, jazz and people-watching. Dec. 31 brings two quartets a-bopping plus tempting fare like a raw-bar platter, coconut lobster, rack of lamb and a midnight torte. (31 Union Square West, 212-675-9500; $80 early seating prix fixe; $125 late seating prix fixe)

Brasserie A midtown magnet since 1959, Brasserie boasts a futuristic new look and fantastic food. Toast Auld Lang Syne with luscious recipes like crab risotto and ginger-glazed duck. The house pours bubbly at the stroke of midnight. (100 E. 53rd St.; 212-751-4840. $27-$34 a la carte entrees; $65 prix fixe)

Core One Nine One For something different, book a cool downtown celebration at this sexy-looking Lower East Sider. French chef Stephan Boissel's food is cutting-edge and delicious. Extras include a bargain-filled wine list and a heated garden. (191 Orchard St., 212-228-9888; $65 prix fixe, two seatings)

District Welcoming 2007 at this high-energy boite equals a Times Square New Year's Eve for grown-ups. Dig live jazz as you savor chef Patricia Williams' red-blooded dishes like grilled rib-eye. (130 W. 46th St., 212-485-2999. $95 early seating prix fixe, $125 with wine; $150 late seating prix fixe, $175 with wine)

Landmarc This no-reservations TiBeCa bistro is perfect for last-minute revels. There may be a wait for chef Marc Murphy's potent pasta, mussels, salads and steaks. So start at the bar with under-$50 bottles of Veuve Cliquot or Pol Roger Champagne. (179 West Broadway, 212-343-3883. $16-$34 a la carte entrees)

Trattoria L'Incontro Here's Italia in Astoria. This gracious, flower-filled Queens Tuscan pulls out the stops with a five-course "Big Night" feast that presents two entrees, wine, prosecco and live music. (21-76 31st St., Astoria, 718-721-3532; $125 prix fixe, with wine)

The Pearl Room Brooklyn boy Anthony Rinaldi serves his creative cuisine in fireplace-warmed, pearl-hued surroundings. Greet 2007 with deejayed dancing and entrees like gnocchi with short ribs or prosciutto-wrapped pork tenderloin. (8201 Third Ave., Bensonhurst, 718-833-6666; $65 early seating prix fixe; $145 late seating prix fixe, includes open bar)

Related topic galleries: Bensonhurst, Beverage Industry, Clothing and Textiles Industry, Manhattan (New York City), Astoria, Times Square, Music Theater

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