Per Se is a New American and French restaurant located on the fourth floor of the Time Warner Center at 10 Columbus Circle (at West 60th Street and Broadway) in Manhattan in New York City, owned by chef Thomas Keller. In 2011, it was called the best restaurant in New York City by the New York Times. The chef is Eli Kaimeh. Per Se is currently the third most expensive restaurant in the world after Sublimotion and Urasawa with an average guest spending approximately $851.