I know this topic has come up before. Just can’t seem to find it.
Ideas? Something a tad higher end, but doesn’t need to be over the top. Italian, French, American, or Steak work best.
I do it all the time on business trips and there are so many great options. The Marea bar is just about perfect. Really any bar at one of the top spots (Eleven Madison Park and Bernardin bars are good too). Sushi places are particularly suited to solo diners, as are counter places like Atera.
all good suggestions at the high end ryan
a little more info and location would help
per se lounge at the high end
contra at the bar for something more casual
Did you try searching in the food forum (Epicurean Exploits) in addition to the Travel? You’ll get lots of recommendations from folks who live in NY and, for them, it’s not travel. 
If you’re willing to go early, it’s possible to eat just about anywhere solo. I might not go with a steakhouse, as sides are best shared. In addition to the high end places mentioned above, counter dining at Contra, Wassail, Wildair, Luksus, Estela, Cagen, and Dirty French are all good, to name just a few favorites. NY is one of the best towns for solo dining, if you ask me. Pretty much anywhere that’s good for food and not all about a romantic atmosphere is good for food on your own. So many people eat out, and not everyone always wants company!
This is New York and Sarah’s post above is so true in this town as many locals who spend the whole day on tele-conference calls or in live face-to-face meetings look forward to unwinding their day by dining alone. I like to do it after work, especially as the wife travels often.
These may not on be the highest of the high-end types that you may be looking for, but I like dining at the bar at (also due to closer proximity to where I live):
Casa Mono http://casamononyc.com/
Minetta Tavern http://www.minettatavernny.com/
Hearth http://www.restauranthearth.com/
Scarpetta http://casamononyc.com/
Maialino http://maialinonyc.com/
Blue Smoke in Gramercy http://www.bluesmoke.com/
Contra http://contranyc.com/
Dirty French http://www.dirtyfrench.com/
Bar Room at the Modern http://www.themodernnyc.com/
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Ai Fiori http://www.aifiorinyc.com/
Eataly
Gotham Bar & Grill
Union Square Cafe is spectacular, and Danny Meyer & his team make a point of taking care of solo diners (though I think they might be in the middle of a move to a new location, in which case you should try Gramercy Tavern instead)
Maialino is also an excellent bet.
Good luck,
AB
Agree with all of the above. Gramercy Tavern at the bar is just lovely.
Charlie Bird (also for lunch) is another good bet.
As is Upland.
http://uplandnyc.com/
I always enjoy Navy.
And of course, Rebelle.
http://www.rebellenyc.com/
Charlie Bird, Blue Hill, or Gramercy Tavern at the bar are all going to be great times.
I regularly dine solo and I loved Charlie Bird. So much so that I went twice last trip. Union Square Cafe was also great, but I have not been keeping up with their move etc.
union sq is closed and moving to park ave in april or so
gramercy is too much of a fight to get a seat, even for a solo
I had probably the best solo meal of my life at Jean Georges, though that was several years ago and I haven’t been back recently. The Marea bar is phenomenal too. I ate at the EMP bar earlier this year and wasn’t blown away, but I’ll give it another shot some time.
Big +1
The Marea bar has been my go to on and off for a few years now and every time I’ve been glad I went.
I think it depends on time and day of the week. I’ve had good luck on Mondays/Tuesdays, but I could see the bar being swarmed late in the evening, on a Thursday/Friday/Saturday night, etc.
Ushiwakamaru (New location on 23rd st, but non updated website) Great for solo sushi. Sit with the chef/owner Hideo.
Gramercy Tavern, Del Posto, Charlie Bird, Maialino All have great bars for solo dining. Charlie Birds offer half of every bottle on the list, which is great for solo drinking!