Having eaten at all three of Ducasse's restaurants, I consider Louis XV to be the best and the only one deserving of the effusive praise that is heaped on his restaurants. In fact, I would say it is my favorite restaurant in the world. I have eaten at Louis XV twice and each time had a superb tasting menu, the decor and service are both truly excellent. Also, the wine list is the clearly the best of the three because it has the least mark-up balanced by a good selection. The fact that it now only has 2 michelin stars is comical. However, as much as I like Louis XV - I cannot recommend his NY restaurant without some reservations. I have eaten there twice and I agree that it is the closest thing to a French 3 star experience that one can find in this country - the service, the table for the evening concept. Unfortunately the food just does not measure up to Louis XV or even the Paris restaurant (which I would rate somewhere in between the 2). The problem is for 赀 (which is really about 赲 when tax and tip is figured in) it just does not deliver a meal that is close to that of Louis XV (where a tasting menu costs 贱 US with tax and tip -not including a little extra due to the level of service) or that one would expect from the environment. Take away the room and the style of service - I would say the food is no better than the best that Gramercy Tavern has to offer, but at half the price. Its hard to justify all the extra money for the experience. Also, the wine list at the NY branch has some of the worst mark-up I have seen anywhere. Some of the prices they are asking is just criminal. While I recognize that this is where a restaurant really makes its $$ and many people will pay those outrageous prices - it is still in my opinion a strike against the place. Basically, do not go to Ducasse in NY and expect the best meal of your life, because you very well may leave disappointed. The food is very good, just not exceptional. However, you will have a very nice experience and one that is unlike pretty much any restaurant in the states.