Everyone knows that Times Square is the epicenter of New Years Eve activity, although freezing temperatures, massive crowds and lack of bathroom facilities keep the majority of us as far away as possible.

But don't completely rule out New York, it's one of the the most festive locations to celebrate the New Year. You just need to know the top places and what is offered.

Here are five of New York's best restaurants to ring in the 2010 New Year!

1. Cipriani Wall Street New Year's Eve 2010
The Financial District outpost of the luxury mid-town restaurant (and worldwide chain of restaurants) is hosting a gala with light Italian cuisine along with a six hour open bar, a "world legendary DJ" in its lavish ballroom setting of the historic former stock exchange building. Situated seventy feet above the dance floor, a Wedgewood dome magnificently crowns the room in breathtaking fashion. ($60-$325)

2. Tavern on the Green Farewell Party
The renowned Central Park restaurant will be closing its doors on Dec. 31 and you can be there to celebrate the restaurants last hurrah. No worries, the festivities will continue after midnight. The massive restaurants six dining rooms have various parties to offer, so you have many options: be low-key and dine early for a cost of: ($109); or get a bit more festive at the New Year's Gala with its five-course dinner and dancing to a live band ($500); or go to the extreme at the Farewell Party which will include: dinner, DJ, open bar, breakfast and a spectacular fireworks display at midnight in the park for $150 to $35,000, depending on how exclusive you want to be. An additional bonus: You'll also have the opportunity to get an up-close look at the restaurants furnishings they'll be selling off in the auction two weeks later.

3. Soho House New Year's Eve Party
The exclusive Soho House will be holding its members only New Year's Eve entertainment festivities beginning at 7 p.m. Perhaps you don't know any members, there is one way around the restaurants exclusivity: Book a stay at the hotel. Hotel guests are invited to the roaring '20s themed New Years party complete with a live band, cabaret performers and a DJ. There will be dinner seatings in the dining room at 7 and 9 p.m. for a cost of $65 to $95 per person as well as bottle service in the Drawing Room throughout the night.

4. Spice Market Prix Fixe Dinner
For those of you seeking to have a lively dinner with friends, Jean-Georges Vongerichten's beautiful Spice Market restaurant is featuring a 4-course family-style dinner beginning at 5 p.m. and 9 p.m. ($128-$148). The restaurants stunning Asian market decor set the stage with a combination of interesting Eastern street foods that you'll share with the rest of the table. DJ Monk will begin his spinning entertainment at 9 p.m. and diners can keep their tables for the remainder of the evening.

5. Temptress Yacht New Year's Eve 2010
Spend New Year's Eve cruising Manhattan aboard a luxurious 160-foot yacht consisting of multiple floors and a gorgeous glass-enclosed atrium for ($175-$250). Enjoy striking views of the city while cruising the southern end of the island. The party will feature a DJ, buffet dinner, four-hour open bar, Champagne toast, and an after party at Marquee nightclub.