"A multi-million dollar renovation hasn’t glossed over any of Gallaghers iconic character. Walls covered with photos of horses and jockeys harken back to the seasoned stallion’s former proximity to the old Madison Square Garden. The menu’s “other soup” is a sly reference held over from Prohibition days; and diners still walk past the window-fronted meat locker where slabs of USDA Prime beef are dry-aged.Gallagher’s fresh sparkle is exhibited by the display kitchen, set behind glass panes. The chefs here turn out contemporary-minded fare like hamachi crudo with a yuzu-jalapeño vinaigrette to go with choice cuts of meat grilled over hickory. The rib steak is a bone-in ribeye that arrives mouthwateringly tender with a side of warm and savory house sauce." - Michelin Inspector