It is a place that a conveys a real sense of classic, old-school New York. Sure, the warm wood paneling and the menu's centerpiece - steak - may seem a bit reminiscent of a good 'ole boys club, but the welcoming staff and excellent food more than remind you that this is a place firmly ensconced in the twenty-first century.

Gallagher's Steak House, located on West 52nd Street just off Broadway, is more than a New York tradition - the restaurant aims to be a national tradition. Steaks are what made this place famous since its inception in 1927, that much is obvious from the aging room, where you can see rows and rows of meat resting on wooden shelves. But the menu offers much more than red meat -- pork, poultry and fresh seafood items are also available. In fact, on a recent dining excursion to Gallagher's, we tried the best of both worlds - a sirloin steak and a salmon steak, both broiled over hickory-charcoal fire. For extra flavor, we learned, the chefs cook the sirloin - an immense slab of tender beef - with the bone in it.

After perusing the comprehensive wine list, we went with a staff recommendation, a bottle of 2000 Clos du Val Napa Valley Merlot, that was absolutely exquisite.

From the red-checkered tablecloths to the signed photos of celebrities lining the walls, Gallagher's offered a comfortable, casual atmosphere. Unlike other steakhouses we've visited in the past, there is no intimidation factor at Gallagher's. No snooty maitre d' giving you the once-over when you walk in the door; no huffy waitresses acting as if any request is a burden. The staff at Gallagher's was friendly, helpful and most importantly, seemed to be happy with their jobs, providing a positive and welcoming atmosphere for guests.

We sipped our wine and did some people-watching, our favorite New York pastime, while we waited for our steaks. Businessmen and businesswomen gathered at the large oval bar for drinks and conversation. Taking in the famous faces peeking at us from the aforementioned framed photographs of past Gallagher's patrons - Babe Ruth, Paul Newman, Joe DiMaggio, Bob Hope, Mae West, Jacqueline Kennedy Onassis - we felt like we were in mighty impressive company.

Our steaks, perfectly seared and prepared, exceeded our expectations. Both salmon and beef were absolutely delightful, made even better by the restaurant's atmosphere.

Located at 228 W. 52nd Street in New York City, Gallagher's Steak House is open from noon-midnight. (212) 245-5336 www.gallaghersnysteakhouse.com