There are dozens of elegant restaurants in NYC. I can't really list all of them. You could go to a different restaurant every night and never go to a restaurant twice. Of course, that can very expensive. I probably go out to dinner once or twice a week in Manhattan. Fine dining is a way of life here.
If you want to come to New York, you can check out the best restaurants listed by Zagat's or
www.citysearch.com and see what is around.
