Blue Sushi & Steak isn’t a bad restaurant, but there are only a few scenarios in which you should intentionally eat here. The first is if you’re seeing a show at Madison Square Garden, and the second is if you’re meeting up with someone who has a train to catch at Penn Station. Located just off the lobby of an enormous office building on 33rd Street, this place feels like a corporate izakaya, populated by folks with Chanel bags eating good, albeit pricey, Japanese food with the occasional steak tossed in. The menu is all over the place, with everything from roasted chicken to tuna poke, although even the hot dog will set you back around $30. If you're the one catching a train, the long bar is a decent option for a quick, fancy solo meal.