The Big Apple is one of my favourite cities. Here are a few tips and recommendations:
 
Where to Stay:
The Roosevelt (great lobby bar with a painting of Guy Lombardo!) Big martinis!
Plust it’s around the corner from Grand Central Station

What To Do:
Grand Central Station: Be SURE  to go through the small market. It’s amazing! Lots of other neat shops and you have to drop into the Grand Central Station Oyster Bar for oysters.
 
I absolutely LOVED the Chelsea Market. It’s the old National Biscuit Company that has been converted into amazing shops, food markets and restaurants.

Where to eat.
For the better restaurants… you usually have to book a month ahead to the day you want to go.
 
My absolute best-ever meal to date  was at Babbo (I’d recommend eating in the bar area much more relaxed).  The tasting menu is a “must” The wine pairings are worthwhile...   If you can’t get a reservation, you can go and line up outside the bar entrance at about 4 p.m. and you will be sure to get in.
 
This last visit we went to his pizza placed called Otto. Great pizza! Fun place.
 
My other “best” food experience, ever, was at Momofuku Saam. The chef owner (David Chang) has three places very close together.   We went for lunch and had no problem getting in. He also owns Ko and Noodle Bar. Momofuku means “lucky peach”.
 
He is famous for his pork buns. We all moaned when we took a bite of these things.  The wine list is great. All the dishes we tried were absolutely fantastic. The portions were very modest and the presentation and flavour out of this world. It was also very reasonably priced for lunch. The music is very eclectic. (Led Zeppelin!  My fave)  I can’t wait to go back.
 
Another great spot for lunch is Balthazar.  
 
Also visited Blue Ribbon on my  last  visit.  Wonderful food. (bone marrow with oxtail marmalade)
 
Another great spot is Union Square Café. (owned by Danny Meyer, chef Michael Romano)
 
We also loved Payard on Lexington.  Owned by a French pastry chef.  The place is beautiful. We went for lunch.  The district is very wealthy and tons of fun to window shop. You have to ring a doorbell to get in to many of the shops.

For a very “high end” and very formal experience you might consider La Bernadin (Eric Ripert).  Unbelievable fish. Beautiful place, very expensive but considered one of the best in New York.

At the other end of the spectrum I love The Great New York Noodle Town in Chinatown. The place has amazing soft shell crab when in season, salt fried shrimp and fabulous duck. It’s ridiculously inexpensive. They only serve beer. It’s also a takeout shop and there are tons of NYPD lined up to get their food. You can chat with the cops if your table is close to that area while you have your dinner. I haven’t been for a couple of years…. but it used to be one of our faves. (The editor of Gourmet also put it on her top ten)
 
I also really enjoyed Bistro DB for their fois gras burger (you can’t eat and entire one… so I recommend sharing).   Nobu Next Door was also very good.
 
For Deli, you must go to Barney Greengrass.  (A bit out of the way, though).  It’s very close to Zabar’s which is a very well known food  and kitchen shop). I also love Katz’s deli on  Houston.
 
The Park Plaza was fun for a drink.