MIDTOWN EAST. Conveniently located near the UN, this Spanish restaurant serves up a variety of seafood dishes, including squid, shrimp and clams. The interior recalls the leisure of a holiday in Spain, and the setting is ideal for a quick business lunch or a more leisurely dinner. Outdoor garden dining available. Prix fixe; $40. TRAIN: 4 to 42nd St-Grand Central; 6 to 51st St; F to Lexington

FLATIRON DISTRICT. Bolo is the hip place to be for lunch or dinner. The stylish atmosphere is fun, lively and offers up Spanish and Mediterranean cuisine. This rare gem's décor is warm, bright and energetic which means the table talk requires you to speak up a bit. The food is scrumptious and the wait may be long, call ahead for reservations or try to catch a seat at the bar. TRAIN: N, R, 6 to 23rd St

EAST VILLAGE. Another of innovative restaurauteur Jack Lamb's creations, Degustation is a marked departure from nearby sushi stalwart Jewel Bako ­ here, Lambed opted for a more European feel and a menu that emphasizes tapas. The snug space has generated a great deal of buzz in foody circles, and for good reason. Quite simply, patrons adore sitting at the bar, sipping wine and looking on as the kitchen creates their wonderful small plate renditions of quail eggs, stuffed squid, rabbit and mackerel. Seating is very limited, so reservations are a must. TRAIN: 6 to Astor Pl

CHELSEA. If you're in the Chelsea area and find yourself craving for the likes of canguillas, alamares, paella or sardinas, then this is one place you shouldn't skip. El Cid does not impress on the outside, a fact that, fortunately, keeps a good many toursists at bay. Inside, though, the restaurant offers a warm, almost homey dining area of golds and blues ­ it's the type of place where you can spend several hours if you're not paying attention. Reservations are suggested. TRAIN: A, C, E to 14th St

CHELSEA. Nestled between Seventh and Eighth Avenue, this cozy little neighborhood eatery enjoys a fine reputation among the local hipsters, who love stopping in and enjoying tapas and what is perhaps the best sangria in town. Traditional menu favorites include mejillones, paella, chulleta and gambas. Add to the mix the restaurant's authentic Spanish décor, Cervantes mural and well-dressed waitstaff, and it's easy to see why this is one of Chelsea's most carefully guarded secrets. Dinner reservations suggested, especially on the weekends. TRAIN: C, E, 1, 9 to 23rd St