Although our guide to client-friendly restaurants was published in the March/April issue, our readers continue to send in recommendations. Here, we spotlight eateries in New York.

Il Mulino Restaurant
86 West 3rd Street
New York, NY 10012
212-673-3783
Cuisine: Italian
Moderately priced
www.ilmulinonewyork.com

The one drawback at Il Mulino, in the West Village, is that even with the reservation you have made several weeks ago, you might have to wait up to an hour to be seated. Laid-back diners will use the opportunity to get to know their clients. But the food — traditional southern Italian — is excellent and the wine list is great. The waiters recite a long list of specials each night and are also entertaining. The average main course is about $30. The ambience is elegant, so dressy attire, including jacket and tie, are expected. The restaurant also has locations on Long Island and in Tokyo, Dallas, Las Vegas, Chicago, Miami, and San Juan.

L'Impero
45 Tudor City Place (East 42nd Street)
New York, NY 10017
212-599-5045
Cuisine: Italian
Moderately priced
www.limpero.com

L'Impero, which is located somewhat out of the way on the East Side near the United Nations, has great food and atmosphere, opines Henry Essert of Mercer Oliver Wyman. "L'Impero is not well known, but it projects a good image of being careful with money and value, and is quality conscious." The three-course lunch is $34. Roasted day-boat cod, Vermont capretto (baby goat), braised short rib mezzaluna, and Fontina and truffle ravioli are some of the more popular entr

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