Abe & Louie's

It's the oldest story in the book: Man tours steakhouses, steakhouses run gamut, man eliminates fading relics, lesser chains, and "modern" meateries where the flourishes outshine the beef. And by the final page, Abe & Louie's and Grill 23 once again have emerged as the heroes of our tale. In terms of overall atmosphere, it's a draw (lively merriment versus relaxed elegance), but Abe & Louie's cuts are a touch more flavorful, the wine list a tad kinder to our bottom line, and the non-steak options—like the addictive crab cakes—a little nearer to perfection. After all, in a showdown this sizzling, victory is measured by degrees. RUNNERS-UP: Grill 23 LAST YEAR: Grill 23