If you want to enjoy a good meal on new years eve, make sure the place you plan on going to is open as many don't open on the night and those that do often offer a set menu with some choice available. Clubs will start filling up after midnight (midnight itself is a family affair, with fireworks) as everyone enjoys their last night in the city before heading for the beaches for the month. A good place for good meat with a different presentation to the usual steak and intestines approach is Sarkis (also on Guia Oleo - Arabian food, ie humus, baba ganouj, beautiful kebabs...), not quite in the middle of things but close enough to walk to clubs and bars and also incredibly good value for money. The place is always packed and I always have to wait a good half hour for a table there (there are chair outside for those waiting - it looks like you're going to be there for hours, but once you've given the doorman your name and how many of you there are, it's 30-40 minutes max). For steak, but also good pasta options and great salads if you've had enough of the meat, Don Julio in Palermo is very good and popular with locals. Good meat, wine and prices (on the corner of Guatemala and Armenia streets I think). Also, remember that most Argentines don't consider going out to eat until 10pm, so the atmosphere will be lacking if you go earlier. Good luck, and hope you enjoy wherever you eat...