It's official, we're in the worst recession since the Great Depression. People have less money, the largest and wealthiest corporations are still struggling to get by, and for many Americans things are tougher than they've ever been. However, even in this time when many are tightening their belt, some of America's best restaurants are still striving. So if you find yourself with a bit of extra cash, and you really want to enjoy every single dollar, why not have a meal at one of America's most expensive restaurants.Masa — Chef Masa Takayama was trained at the great sushi temple in Tokyo, Ginza Sushi-ko. His first venture in America came in 1980 when he opened the similarly lavish Ginza Sushi-ko in Beverly Hills where he became an instant hit with celebrities and the opulently rich. After 20 years of running the restaurant in California, he moved the New York City and took up residence at the Time Warner center with the belief that, “a great meal should be had at any price”. He definitely accomplished that goal, a single meal at Masa typically runs about $400 without tax, tip, or sake. Masa also offers a Prix-Fixe menu for about $300. Whether it be dainty slabs of foie gras cooked in a shabu-shabu pot, or complex nigiri sushi rolled with fine risotto and white truffles, Masa borders on impossible opulence. More than just a meal, Masa is an experience in the art of japanese cuisine, and is definitely a spectacle to watch. Sit at the bar and watch Master Masa make art out of simple ingredients and enjoy.Joel Robuchon at The Mansion — Vegas is known for being over the top. Whether it be Venetian canals, the Eiffel Tower, or the Empire State, Vegas knows how to bring the best of the world to its doorstep. So when master chef Joel Robuchon set up his small and super exclusive restaurant at the MGM Grand, few were surprised, but then again few people ever get inside. There are only 12 tables at Robuchon’s restaurant, and a seat at one of them will cost either $250 for six courses or $385 for 16 courses. This restaurant is one of the few in the world that has a 3 star rating from the Michelin Guide which indicates that is worth a trip in itself. The food is traditional french, and competes on the same level as many of Paris’s great temples of gastronomy.The French Laundry — Founded with the ideals of matching countryside French cuisine with contemporary American cooking, The French Laundry has become one of the best restaurants in the United States. Located in a small Northern California town in the Napa Valley, French Laundry is set very much like the countryside restaurants it is based upon. Thomas Keller, French Laundry’s owner and executive chef, is considered to be the most lauded American chef of all time. He is the only American chef to have two restaurants with 3 stars in the Michelin guide since the founding of the rating agency in 1900. His other 3-star restaurant, Per Se in Manhattan, takes on much of the style of French Laundry while adding in New York's own local flavor. Eating at French Laundry is typically an entire evening affair. The nine course tasting menu, priced at $240, often takes many guests hours to finish. It’s not the portions that keep people in their seats, its the beautiful ambiance, the fantastic service, and the desire to savor every last morsel of fantastic cooking. Not a single one of the 9 dishes shares an ingredient, and each is delicately prepared by a kitchen that takes time in making things perfect.Tom Tuesday Dinner — Tom Colicchio, of Top Chef fame, dreamed of having a small restaurant that served the best fare of the day ever since he was a line chef. Now that he finally got his big break and his fame has exploded, he founded Tuesday Dinner. Tuesday Dinner is only open 2 Tuesday nights each month and serves a different menu at each service. Colicchio hand picks the ingredients from the market and figures out what dishes he can make with the best produce, meats, and fish, New York City has to offer. Colicchio’s restaurant is innovative, cozy, and at around $150 to $175 a person, extremely exclusive.Alinea — Alinea in Chicago definitely tops the list in terms of number of courses typically served in a single meal. Celebrity chef Grant Achatz offers two Prix-Fixe menus to choose from. The typical tasting menu weighs in at 13 courses at a price of $145. But, if you really want to experience Achatz’s skills in the kitchen, he offers “the Tour,” a 20+ course menu ranging from rhubarb to bubble gum that will take you on a real culinary journey. Priced at $225, the average guest will take somewhere around four hours to complete it. The Tour is much more of a marathon than a short jog in terms of gastronomy, and if you love to eat then Alinea is definitely the place to be. The menu changes often but combines contemporary American flavors with those of French and Asian cuisine. Alinea is always a delight.Urasawa — When Masa Takayama left Ginzu Sushi-ko to found Masa in New York City, he sold the restaurant to his long time sous-chef Hiroyuki Urasawa. Urasawa has since taken the restaurant in Beverly Hills to new heights, serving the same high end clients new and different delicacies. Urasawa, located on Rodeo Drive, specializes in food that both delights the senses visually and gastronomically. The care and the precision of preparation sets Urasawa in a whole different league than any other sushi house in Los Angeles, including master chef Nobu Matsuhisa's restaurant close by in Beverly Hills. At nearly $300 per person, Urasawa also learned pricing and opulence from his long time teacher, Masa Takayama.Photo credit: flickr cc Biskuit