In today's sluggish economy, many would hesitate dining out at a trendy Manhattan steakhouse. But this is where Talia's Steakhouse and Bar, on the Upper West Side, in Manhattan, stands out. Owner Ephraim Nagar, a lawyer by training and successful businessman who has developed other restaurants, fully understands how to balance customers' expectations of a classy establishment while catering to a tight budget. He has come up with a recession-proof menu, which is pleasing to both the palate and the wallet.

   Talia's very affordable kosher cheeseburger has created quite a buzz, and has been featured on FOX 5 News, Channel 9, New York Post, WCBS and several Internet sites. And Talia's "to go" menu includes other burgers, wraps, sandwiches, chicken, soups, salads, Asian and Middle-Eastern options, for a lower-priced alternative menu.

   Their latest recession-busting promotions - allowing customers to order from its Talia's "to go" menu options and eat in the main dining section of the restaurant. Where else can you go on a tight budget, enjoy a classy ambiance with live music and a bar, and order a burger for just $7?! Soon, Talia's will begin significantly altering its regular menu, eliminating its higher-ticket items (although they will still have steaks).

   My companion and I arrived on a Saturday night and were immediately seated by a friendly waitress. The ambiance was soothing and calm with live 60's-70's soft-rock music being played by a guitarist. The tables were candle lit. The walls display beautiful Jewish artwork with the Hebrew letters of tet, aleph, lamed, yud, and aleph adorning the walls. The owner explained to us that the restaurant was named for his late daughter Talia, a"h, and he knows that her positive spirit would live on in a place that harbored relaxation, laughter, social mingling and divrei kodesh.

   In addition to his passion for quality cuisine and attention to the details of preparation, Ephraim is passionate about how Talia's Steakhouse can help enhance Jewish life in the city. He came up with the idea of getting singles together by turning Talia's into Club 613 on Saturday nights. It's a cool, hip setting where singles can get together to meet prospective mates while enjoying live soft-rock music, with no cover charge. Talia's also satisfies their spiritual hunger by offering free classes with a Chabad rabbi every Wednesday night at 10 p.m.

   We began our taste journey sampling two of their most requested appetizers: the thai beef salad, which contains grilled hanger steak marinated in soy sauce with ginger-infused lemon grass. This is tossed in a salad of mixed greens, cucumber, and chili peppers.

   Then we tried the asian skewers, which consist of beef and chicken skewers over lo mein noodles in a sesame peanut sauce. The peanut sauce's buttery flavor caught me off-guard, and it complemented the meat nicely.

   Ephraim suggested we try the red kidney bean soup, which looked a lot like chulent and tasted divine. It had a Hungarian pop of paprika flavor to it, which was pleasing and filling. From the entrées, we tasted the fillet mignon with pepper sauce and grilled chicken breast. This came with creamy mashed potatoes and steamed vegetables. The steak was cooked to perfection by Chef Zoltan Popp and had a nice light pink center. It was tender and buttery and we didn't even need a steak knife to pull apart the meat. The chicken breast was juicy and lightly spiced with nice grill marks.

   We were too stuffed to consider any dessert but once again Ephraim insisted we try the chocolate soufflé, which contained a hearty, warm and gooey fudge inside, topped with powdered sugar and chocolate mousse and covered with whipped cream.

   Certainly little Talia is smiling from heaven, watching her proud father delight people's palate, serving everyone with a warm smile, while never forgetting that every Jewish meal is not complete without some divrei Torah.

   Talia's Steakhouse is located at 668 Amsterdam Ave., between 92nd and 93rd Streets and is under the supervision of the OU. For more information, call 212-580-3144.

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