Originally Posted by EnglishJW

The Villages is truly wonderful in many ways - which is why my wife and I bought here (we are from NJ). However, New York is one of the most incredible places in the world - art, music, museums, restaurants, and so much more. All of this is just in the city of New York! Yes, the cost of living - including taxes - is very high. There are many negatives as well (crowds, dirt, noise, crime). But NYC is a very special place as described in this piece talking about tourists from other countries coming to visit the U.S.

"Of the top 10 states that foreign travelers visited the most in 2013, New York accounts for 30.5% of all those visitors. Even though the state doesn’t have the advantage of warm weather all year around, it does provide a cultural experience, history and entertainment that is unmatched by any other place in America. If you’re a big fan of theatrical productions, you can see the world’s best shows on Broadway. If you want to see historic monuments, the Statue of Liberty is one of the most famous of all time.

Big time sports fan? How about the mecca of basketball; Madison Square Garden. Big fan of music? The most famous bands in the world have played in the same arena before. Heck, it’s dubbed as the world’s most famous arena. Even aside from New York City, if you somehow get bored from being in the city that doesn’t sleep, eating at some of the world’s finest restaurants and hanging out at Times Square, you could always visit one of the neighboring states adjacent to New York, one of the most densely populated areas in the world. With so many reasons to visit New York it’s no wonder people come in droves from all over the world and will continue to do so again and again."

But since this is about restaurants, here is a list of the top 50 in the U.S. Just over half of them are in New York. Best restaurants in America - Business Insider