The only question New Yorkers ask about the restaurant created by France's most decorated chef is: "How many times can I afford to go?" This is by far New York's most expensive restaurant. But there's value behind that exorbitant price tag: you get an upholstered stool for your purse, an ever-changing menu of seasonal delights (including white truffles, black truffles, caviar), a superb wine list, and an array of petit fours to rival any Parisian bakery (you're even encouraged to take some home). These flourishes elevate Ducasse's deceptively simple riffs on classic French preparations -- venison medallions Rossini, roasted sole -- into an art form. Reservations essential. Jacket and tie. Subway: B, D, C, E to 7th Ave.; N, R, Q, W to 57th St.