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There is a difference between the top five steaks and the top five steakhouses.  I am dealing with steaks here...I don't care about the surroundings.

1. Steak for Two, Peter Luger Steak House
2. Ribeye for Two, Babbo
3. Steak au Poivre, Raoul's
4. Kosher Double-Cut Ribeye, Richard Wagman's Grill
5. 60 Second Steak, Tocqueville

You may have noticed the absence of steakhouses.  I don't know how this happened, but maybe I have a preference for something more than just a big slab of beef.  That being said, I also have to admit I like the porterhouse at Morton's.  National chains can't make the list, though.

Also, please note there are no filet mignons.  There never ever will be.