Masa isn’t just the most expensive sushi restaurant in America—it is, arguably, the most expensive restaurant, period. (Not to mention one of the best.) This March, Masa did away with tipping and bumped its dinner prices to $595 a head—and that’s before the option of a $150 Ohmi beef supplement. Masayoshi Takayama opened the restaurant in the Time Warner Center in 2004, the same year Thomas Keller opened Per Se’s doors just upstairs. Since then, it has been widely regarded as one of the finest and most expensive sushi restaurants in the city.