When I mentioned to a friend that I was up to 33rd Street, she reacted immediately, "You know that this is the street that Wolfgang's is on, don't you? " I loved the description that she and her husband shared with me. "It is an old world man-cave that has incredible charm and certainly appeals to the serious eater. " Situated in the former historic Vanderbilt Hotel with magnificently tiled low vaulted ceilings, my husband and I agree that this is a splendid restaurant to dine. Wolfgang's, located in the sleek New York Times building on West 41st Street, is equally pleasant, but offers an entirely different ambiance. During the daytime, the sunlight streams in through the floor-to-ceiling windows, allowing the steaks to glisten even more as they are being brought to the tables. The businessmen in their suits still dominate during the lunch hour; however, theatergoers and tourists fill the restaurant in the evening. Wolfgang Zwiener spent some forty years digesting the world of steak by working in the iconic restaurant, Peter Luger's. Think of it this way, Wolfgang received a veritable master's degree in meats in Brooklyn, and now has earned his doctorate in his own restaurant, where he has written a top-notch thesis. When others might have chosen to slow down a bit or even to retire, he began opening his own restaurants. Over the years, I have been to the four in Manhattan, with the 33rd Street flagship location being the one where we have chosen to celebrate many special occasions. As noted, it is a favorite of friends of ours, and when I asked them to speak to me further about Wolfgang's, the immediate response was, "Personally, of all the steak houses in New York, this is the one to go to. " They went on to describe the menu as not only having excellent steaks, but they also always look forward to ordering seafood, and then brace themselves as the kitchen presents them with a seafood platter appetizer that is "utterly outrageous. " There are jumbo shrimp (my number one oxymoron) and lobster with huge pieces to devour, and thrown in for good measure, some oysters and clams. "Even if you leave the steak out of the equation, it makes for an incredible meal. " But, who can leave the steak out? According to my husband, a man who is passionate about his meat, Wolfgang gets it right every time whether he decides on a filet or a porterhouse. And I, of course, am all about the side dishes and salads, which Wolfgang continues to deliver.