TOP NEW YORK CITY DELIS

When you think of good delis you think of New York. If you want real pastrami, Reubens, potato pancakes, corned beef or liver dumplings, you know you'll find it in New York delicatessens. But which are the very best out of all of the many delis in that city? Using several guides, including Zagat's and "New York Magazine's List of Best of New York Classics" as well as some other lists, here are the winners:

1. Katz's Delicatessen (205 E. Houston St.) This Lower East Side deli is most likely the current best known of all the famed delis. It has been a Manhattan fixture since before World War II. It is also famous for having been used to film the infamous "When Harry Met Sally" scene where Sally fakes an orgasm. It is one of the few delis that still carves corned beef and pastrami by hand. Overlook the decor and rude waitstaff, and concentrate on the best deli sandwich you've ever eaten. Be sure to go on an empty stomach because the portions are very generous. You will have to wait, but the wait is worth it.

2. Carnegie Deli (854 7th Avenue) Located conveniently in Midtown, it's a great place to stop off for a classic deli lunch. It has been in existence since 1937. It will probably be crowded. The pastrami sandwiches are famous for being "a mile high". Don't miss the cheescake. Expect cash-only policy, strict minimums, and surly service. Take home half of one of these giant sandwiches for dinner.

3. Ben's Kosher Delicatessen (209 West 38th St.) This deli located in the Garment District (also located in Midtown-Times Square), is known for its fabulous cheesecake. It offers deli food in a clean and modern dining area. The Times Square location is spacious at this art-deco style restaurant, but try to dine at the original Brooklyn location if possible for authenticity. Children's menu available. Pastrami, corned beef, potato pancakes and stuffed cabbage are all good with the cole slaw, rye bread and pickles. It is full of New York City charm. The matzo ball soup can stand up to anybody's.

4. Barney Greengrass (541 Amsterdam Ave.) This Upper West Side deli is famous for its smoked salmon, sturgeon, Nova, cheese blintzes and chopped liver. It has stripped down decor and is known for its delicious brunch and expertly packed sandwiches. They've been at this location since 1929. It is affectionately called "The Sturgeon King". Barney Greengrass definitely knows their fish. The classic deli food selection is a cut above the rest. It is a wonderful breakfast and lunch choice. Nova with eggs and onions or a bagel with cream cheese and smoked salmon are good choices for breakfast.

5. Stage Deli (834 7th Ave.) This Midtown West deli is a good place if you are bringing kids due to kitchy decor and lower prices. The place is notorious for employing waitstaff trying to break into show business, so don't be surprised if your menu is delivered via song. Packed with tourists and locals alike. Those with normal appetites will welcome the half-sandwiches feature. It has been serving Broadway stars, theater goers and even presidents for over 70 years.

6. Artie's Deli (2290 Broadway) On the Upper West Side, but their pastrami is from Bernstein's on Essex, a long-ago loved Lower East Side deli. It is named in honor of the late restaurateur Artie Cutler. It was based on the concept of the classic 1930's Jewish delicatessen. It is simply decorated with tiled floors, a display counter and tables appointed with all your favorite condiments. Come for the pastrami, hot dogs and potato pancakes. Do try the open-faced steak sandwich served on an onion roll. You can bring the whole family. The place can get loud, especially at lunch.

7. Sarge's Deli (548 Third Ave.) This Murray Hill deli is open 24-hours seven days a week. Sarge's is home of the "Deli Wellington" which is a puff pastry with pastrami, corned beef, potatoes, onions and spices. Moderately priced deli sandwiches are piled high and served alongside classic deli staples. House-cured meats are all good choices. Salmon and whitefish salad are great.

8. Junior's (386 Flatbush Ave. Extension at Dekalb Ave., Brooklyn) It's a New York institution so go take a trip out to Brooklyn to Junior's for it's outstanding cheesecake. It's also a good place for matzo ball soup, chopped liver and brisket.

9. Pastrami Queen (1269 Lexington Ave.) Upper East Side Kosher deli serves wonderful pastrami, but their sandwiches are smaller than many other delis. French fries and potato pancakes are popular with diners. Pickles and coleslaw are served for free at the tables.

10. Ess-a-Bagel (359 1st Ave. at 21st St.) Locals can tell you where to head for one of the best bagels in Gramercy. Ess-a-Bagel is the quintessential New York breakfast joint complete with a certain untidy coziness. The charismatic staff at this little shop, whose name translates from Yiddish as "Eat a Bagel," serves up mountain-sized bagels that come in a variety of styles and flavors. For breakfast or lunch you have to try the bagel sandwiches, which you may top with kosher salami, whitefish, onions, tomatoes, cheese and/or any number of condiments.

11. Zabar's Cafe (2245 Broadway) This Upper West Side deli is a New York tradition if there ever was one. Zabar's is known for its superb selection of deli meats, bagels, gourmet coffees and smoked fish. For hot grilled paninis to classic corned beer or salami sandwiches, this is the place.

12. Eisenberg Sandwich Shop (174 5th Ave. between 22nd & 23rd St.) This Flatiron District deli is oddly charming, and true "pre-war". It is a classic deli and a coffee shop that satisfied cravings for frothy egg creams, chopped liver and maybe the best tuna salad in the city. Sit back and enjoy.