Mate just do all the normal touristy stuff first time round. Empire State and all that. There's a company called Greyline tours that have two open top bus loops with a guide. You should do both. They're also handy first time around to help you with your bearings. You can buy tickets from the guys in Red jackets and BB caps pretty much anywhere in Manhattan.

Also, the scale of the place. Lots of places are walk-able but seriously, it's effing huge. The 'blocks' are massive and what looks like a 5 minute walk on a map can actually take forever.

Get show tickets from 'tkts' behind times square. First come first served...but I know you love a musical

For food I would echo what's said above and recommend pretty much any of the delis. In fact...I recommend pretty much everywhere. You won't go wrong in Manhattan for food (try the cheesecake at the Carnegie Deli).

If you fancy something a bit 'high class swanky time' try Maze at The London NYC (it's the 'cheaper' of the two Gordon Ramsay restaurants there but the food is amazing). Me and Mrs Steelie ate for about £60 between us...and for a 2 michelin star restaurant your talking three times that back here.