Under new ownership, the stellar spot is more diversified and very good. Credit Ron Gelish, former chef at Sagamore Steak House in Syosset, who retools Mac's with style.

You still can enjoy first-rate steaks here. But Gelish skillfully and tastefully has expanded the menu, ensuring that beef isn't the only reason to visit.

The opulent restaurant looks the same, with all sorts of longhorn imagery, ample mahogany, a comfortable dining room and a glassed-in wine room where a dozen diners may have a more private feast. There's a paneled bar that encourages lingering.

You'll savor Gelish's artichoke soup, with an undercurrent of lemon peel and a garnish of crabmeat; as well as his verdant cream-of-broccoli soup and lightened lobster bisque.

Crab cakes arrive generous and flavorful, atop napa cabbage slaw. Glistening tuna tartare: a rosy turret on a crisp wonton, accented with wasabi cream and a soy-ginger glaze.

But oysters Rockefeller could pass for a standard oreganata. The baked clams are exactly that. The shrimp cocktail is routine; likewise, mozzarella and tomatoes.

You're better off with the tomato-and-onion salad, which improves on the surprisingly bland Mac's salad of chopped shrimp, goat cheese, tomato and vegetables.

The house's lobster roll more resembles a club sandwich, full of dewy meat, but underseasoned. The Kobe beef hamburger, however, makes up for it, recommended finished with melted Gruyère and bacon.

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Mac's sends out a juicy, tender porterhouse steak for one, or for two, three or four. It's rivaled by the fibrous, beefy 60-day dry-aged strip steak on the bone.

The filet mignon is meltingly tender. So are the braised beef cheeks capped with a spoonful of black-truffle mayo, and the beef shortribs with horseradish cream. Dissenters can veer toward the bone-in rib-eye, T-bone or sirloin.

Seaside, have an excellent pan-seared striped bass, set on vegetables with that soy-ginger glaze. The grilled yellowfin tuna also deserves your attention, completed with a mango-chile sauce.

Vegetarians may sample a tasty grilled platter, herbaceous and glossy with olive oil. Side dishes are mandatory for all: crunchy pan-potato cake, smooth roasted garlic mashed potatoes, sweet potato fries, truffled macaroni-and-cheese, sautéed spinach.

For dessert, the individual, caramel-topped cheesecake; ice-cream sundae; and warm chocolate cake are ahead of the maple-banana crème brûlée and frozen cappuccino parfait.

You'll exit very content, ready to face any blizzard, any trend.

Reviewed by Peter M. Gianotti, 1/10/08.