SHO is one of the most elegant restaurants in Manhattan, and yet one of the least pretentious. If you'd like the inside scoop on this fashionable restaurant -- complete with tidbits like how to dress and where to get the best seat -- please read on.

Reservations are strongly recommended, and can be made by clicking the "Make a Reservation Link" above, or by phoning the restaurant directly.

The seating at SHO is luxurious, consisting of subtle brown metallic leather chairs that are 19 inches in diameter and so comfortable that you might never want to get out of them. The tables are not only large, at 42 inches square for a table for four, but also generously spaced so that you feel like a guest in someone's home. The main dining area is divided into two by a partial wooden slatted screen decorated with Asian prosperity circles. Banquette seating also is available, as are higher chairs in the Wine Gallery and additional chairs in the Broad Room. Tall, armless, but nonetheless comfortable seats are available at the bar. All in all, seating at the restaurant is an extremely comfortable experience.

The atmosphere at SHO is one of subtle elegance, as expressed perfectly by the muted music that plays throughout the dining room. Shaun Hergatt runs a tight ship. Under his direction, service is exceptional and seamless. Our servers, Luis and Pedro, could not have been more helpful or nice. Emilie, our sommelier, was delightful and knowledgeable. Our every desire was anticipated and taken care of at the bat of an eye, and without our ever knowing it. Never did we hear a word of another guest's conversation, nor did we feel that there was anyone else in the dining room, with the exception of our party. The experience was remarkable and the acoustics were lovely. Additionally, although the room has muted lighting, it is neither too dark nor too bright. The intent is to provide a residential feeling, as if the chef and his staff were welcoming you into their very elegant but not at all pretentious home. The design is intended to stimulate the senses and provide a completely relaxed dining experience in the spirit of feng shui. No detail is overlooked. There's even a stool for your purse and beautiful mother of pearl napkin rings. As a result, the restaurant's atmosphere is one of tranquility that promises to heighten all five of your senses.

The restrooms have same-level access as the main dining room and are across from the Wine Gallery. The rooms are more than generous and very modern.

The dress code is business casual.

Because it's situated in the heart of the Financial District, SHO Shaun Hergatt is incredibly convenient and is accessible by all New York subways and trains, the closest of which are the 2, 3, 4 and 5 to Wall Street; J, M and Z to Broad Street; or the R and W to Rector Street. Alternatively, the restaurant is easily accessible by taxi, bus and car. There also is a pay parking garage at 45 Wall Street with an entrance on Exchange Place, between Broad and William Streets, which offers a preferred rate for diners. You need to present your ticket to your table server for validation in order to secure the preferred rate.

Open for only four months when we visited, SHO Shaun Hergatt is a complete success, as it already had received a Michelin star and a spot on Esquire magazine's 2009 "Best New Restaurants" list. The restaurant still is striving higher, however! We therefore anticipate many more awards for both SHO Shaun Hergatt, the restaurant, and Executive Chef Shaun Hergatt himself.

*Please note that the restaurants featured at TravelsinTaste.com may have changed their personnel, menu, pricing, decor, hours of operation, etc., since our last visit. The competitive and creative nature of the fine dining scene virtually assures that changes will occur on a frequent basis in order to make diners happier, meals more pleasurable and visits more frequent. Given their frequent fluctuations, most restaurants welcome inquiries about their current hours, menu and more.