Tao   

Sam Hazen's pan-Asian palace, the former art-house Plaza Theater, is a massive, 12,000 foot multi-level Zen temple with a big Buddha statue directing traffic around a reflecting pool. The mood, lighting and warm decor can't compete with the star wattage here, though -- just ask regulars like Derek Jeter and his entourage. But make no mistake: Tao's cuisine is serious. Chinese and Japanese influences can be found all over the menu, with supporting roles played by Korean and Thai accents. The wok-seared sirloin is exquisite, as is the oolong tea-smoked salmon, Peking duck, and well-portioned sushi. Elegant, romantic and star-studded, Tao has few equals.