’Tis a wondrous time to love steak. You’ve got two new Midtown heavy hitters getting into the game. One is Gallaghers (left), a rebirth of a bona fide classic. The other’s Angus Club Steakhouse, a business-minded upstart just off Lex. We pitted them against each other for your benefit. Just remember: no matter who wins, you do.

The Scene
Gallaghers: A completely renovated, clubby Theater District behemoth that was first opened by a Ziegfeld girl. They invented the New York strip.
Angus Club: Two floors of Midtown East power-lunching glory with a rustic subterranean level for any clandestine meatings. (Sorry. We had to.)
The Edge: Gallaghers. You invent a steak, you win.

The Beef
G: Seven different hickory-grilled cuts that sit dry-aged for about a month in a glorious room you’ll see immediately as you enter.
AC: Four cuts, all dry-aged for 30 to 35 days in-house. But the crown jewel: a four-man porterhouse.
The Edge: Angus Club. Four people is a feeding frenzy.

The Liquids
G: Cocktails thoroughly researched, created and messed with (spectacularly) by a NoMad vet. (Check the 52nd Street Old Fashioned.)
AC: More than a thousand wines.
The Edge: Push. You’ll have to do a little more research to decide...