BEST UPSCALE ITALIAN RESTAURANT

You can hardly throw a rock without hitting an Eye-tie eatery in the Valley. But very few have what it takes to earn our loyalty. This is especially true of upscale Italian places where you might have to part with your Roth IRA to pay for some watered-down minestrone, a bowl of calamari, and a plate of pasta with a meat sauce that Ragú could beat. That's not the case at one of the few upscale Italian restaurants that enjoys our regular patronage, Daniel's. Of course, you might have to hock your Rolex to eat here, even if you get to keep your IRA. But believe us, Daniel's is worth every penny. The menu is exquisite, with such saliva-inducing offerings as wild mushroom ravioli in a butter-herb sauce with fresh blueberries, and oven-braised Long Island duck, served with a rice/black-truffle croquette that'll curl your toes with ecstasy. Why, if we had enough dolo, we'd eat here every night. Maybe we'll cash out that IRA after all, eh? Readers' Choice: Tomaso's