Serving exquisitely refined Japanese food you otherwise won't find outside of Tokyo, Chef Masa presides over the sushi bar, creating a multitude of complex, original dishes for 10 seated at the sushi bar and 16 other patrons at four tables. The prix fixe has a pricey ticket: US$300-$500, depending on ingredients, not including beverages. The sake and wine lists are extensive. Bar Masa, next door, has a few more seats and an a la carte menu. Monday for dinner, Tuesday-Saturday for lunch and dinner. Lunch noon-1:30 pm; dinner 6-9:30 pm. Reservations required for Masa (you will be charged US$200 per person if you cancel with less than 48 hours notice). No reservations are accepted for Bar Masa. $$$$. Most major credit cards. 10 Columbus Circle, on the fourth floor of the Time-Warner Center (subway line A, B, C, D, 1 to 59th Street-Columbus Circle), Manhattan, New York City. Phone 212-823-9800. http://www.masanyc.com.