B. Smith's is not worth the money. I ordered a simple sirloin steak cooked medium, and got a tough beyond well-done slab of meat, i think. The seating was very intimate, but not in a good way. You sit very close to the table next to you. The mac and cheese was like elbow noodles and butter. This place is a mess. Much better places to eat in Manhattan than B. Smith's. I recommend the top of the Mandarin.
Pros: location to theatre district and Times Square
Cons: Bad food, high price, mediocre service
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