Gift Cards for three wonderful Kosher restaurants in Manhattan (please read to the bottom to see them all):

$50 gift card for The Prime Grill, located at 60 E. 49th Street (Betw Madison & Park Aves)

The kitchen at The Prime Grill is spear headed by Executive Chef, David Kolotkin who created a menu with classics like Texas Style Rib Eye, Smoked BBQ Short Ribs, Miso Glazed King Salmon, and fresh Sushi. In addition, The Prime Grill is nationally acclaimed for dry aging USDA Prime Steaks on premise. The restaurant features an international wine list and complete bar with exotic drinks. The Prime Grill was voted for the past eight years as New York’s number one kosher restaurant by Zagat.

http://theprimegrill.primehospitalityny.com/

$36 gift card for Ben's Kosher Delicatessen, located at 209 W. 38th Street (can be used at other locations as well)

A word from owner/founder Ronnie Dragoon: "To some, delicatessen is something you put between two slices of bread. To me, it’s a calling. I am committed to preserving the traditional cuisine of my Eastern European heritage, amidst all that’s required to operate a modern restaurant. This is our pledge, from the Ben’s family to you: Fresh food, freshly prepared and courteously served in a clean, well-maintained restaurant faithfully observing the Kosher dietary laws."

http://www.bensdeli.net/

$25 gift card for Abigael's on Broadway, located at 1407 Broadway (at 39th St).

Welcome to the world's largest and most prestigious Kosher restaurant, emphasizing the flavors of modern America, while setting a new standard in Kosher cuisine. The executive chef of Abigael's on Broadway is Jeff Nathan, a graduate of the Culinary Institute of America, a James Beard Award winner, celebrity chef/host of television's nationally aired, New Jewish Cuisine, (nominated for best national cooking series) and a cookbook author. The cuisine offers an array of globally eclectic American fare, Latin comfort foods, Sushi and Pan Asian specialties that are surprisingly Kosher.
http://abigaels.com/