More than 250 restaurants are offering special prix fixe menus during the last two weeks of January, with lunch costing about $24 and dinner about $35.

The Zagat restaurant guide reviewed two new eateries participating in the event this season.

The Palm
206 West Avenue
1-646-395-6391
www.thepalm.com

Fans praise this "quintessential," "manly" “meatery” for "steaks the size of cows," "enormous lobsters" and "pro" service." And while regulars look to the "unvarnished" 1926 original “on the” west side of Second Avenue for "the full experience," surveyors “say all three” of these "clamorous", "fast-paced" restaurants “are” ever "reliable." If you're not “eating” here during Restaurant Week, patrons say you may prefer to put it "on somebody else's expense account."

Out of a possible 30, The Palm gets a 24 for food, a 17 for décor and a 22 for service. The average price of dinner off the regular menu is $69.

Fishtail By David Burke
135 East 62nd Street
1-212-754-1300
www.fishtaildb.com

Zagat.com says David Burke embraces all things aquatic at this pricey Upper East Side seafood shack with a sustainable focus. The first floor of this townhouse space features a raw bar and what surveyors call a "somewhat casual atmosphere," with banquettes and playful painted lamp shades, while the second has a more traditional fine-dining feel. Patrons also note the glass chandeliers and high ceilings, and say don't miss the luxe wall designs, including an Andy Warhol original.

Fishtail By David Burke is not yet rated but prices are listed as expensive.

Winter Restaurant Week runs from January 18 to 23 and January 25 to 30. Reservations are now available at www.nycgo.com.