Nov. 11 (Bloomberg) -- As they say in McDonald’s commercials, prices may be higher in Manhattan.

And prices tend to be even higher at the Time Warner Center, that retail jungle/high-end dining destination on Columbus Circle. Fortunately for the struggling hedge-fund mogul, there are semi-affordable exceptions.

Such is the case at A Voce, a new Italian restaurant on the third floor of Time Warner. Its Web site boasts of a wine list where “over half the bottles are priced under $90” -- definitely an upper middle-class type of bargain.

My ravioli was $19; add $95 (market price) for a topping of shaved white truffles. That’s only a deal when you compare it to dishes at other Time Warner restaurants, say, the $120 truffle fried rice at Bar Masa or the $175 truffle risotto (service included) at Per Se’s lounge.

Chef Missy Robbins shaves the tubers over your pasta herself. They’re as thin as autumn leaves. Taleggio cheese oozes out of the dumplings. Sweet squash cubes make you wonder whether it’s dessert.

Prices, surprisingly, aren’t higher than at the original Madison Avenue location. The juicy fennel-studded chicken is also $24. Buffalo ricotta is $12 at Madison; the succulent salt-and-pepper cow’s milk version is a freebie with the bread plate at Time Warner.

The Bad

Robbins is to thank for the regional Italian fare, while owner Marlon Abela is to blame for the corporate Italian environment. That means a good view of Central Park South for the big cheeses in the main room, with the walk-in rank-and-file remanded to A Voce’s signature swivel chairs in the loud, cramped bar area. And even if you do have a reservation, a manager might offer to sit you in that boisterous area anyway.

Order spreadable sausage, with the texture of chunky peanut butter and a gently porky spice. Follow up with pici, extra al dente strands that soak up the sweet bitterness of Brussels sprouts and bacon. Pancetta, rendered into a long, thin, crispy slab can be too rich, but Robbins adds basil for a fresh herbal sting. Genius. So are the doughnuts: Yeasty, filled with custard, they’re to be dipped in shockingly bittersweet chocolate. Repeatedly.

Rating: ***

SD26

My white truffles were incredible at A Voce; they were forgettable at SD26 near Madison Square Park, Tony May and his daughter Marisa’s cheaper, more casual sequel to the fancy, formal (and now closed) San Domenico.

Perhaps the pasta was wrong? Truffles are recommended for the egg yolk-filled ravioli, but spinach and cheese inside overwhelm the delicate funghi.

Perhaps it was the hard sell by the server? Or the psychological pricing? It’s $8 per gram, with 5 grams recommended. Can’t they just say $40? The wait for the truffle shaver didn’t help.

Those gripes aside, rabid consumers of Italian food will be happy that Odette Fada (late of San Domenico) is back in the kitchen dishing out fare that’s as good as, if not better, than A Voce’s. In New York’s male-dominated kitchen environment, it’s refreshing to see two women leading some of our best new Italian restaurants.

Some say Scarpetta serves the city’s best spaghetti with basil and tomato sauce. Those gourmands should turn their attention to SD26, where the noodles are thicker and firmer. The tomatoes are a perfect balance of sweet and sour, and only $13 for a half portion. Many items can be ordered as small plates here, including firm gnocchi with heady, tangy chicken livers, and crispy fatty, guinea hen.

Billy Jean

Try half a halibut confited in olive oil, barely cooked through, soaking up a briny clam ragout. Half a smoked lobster tastes half-smoked, which is a good thing: The mesquite doesn’t overwhelm the sweet flesh.

If A Voce is corporate Italian, SD26 is giant nightclub Italian. Michael Jackson’s Billy Jean thumped throughout the 200-plus-seat space as we gorged on perfectly charred ribeye, scented with garlic and rosemary. The lounge is so long, it’s a full 30-second walk from the door to your table.

May should consider serving the full menu in the lounge or risk defections to the original A Voce. It’s just a block away.

Rating: ***

The Bloomberg Questions

Cost? Dishes under $10 to over $50 at both.

Sound level? Below 75 decibels at both, about as lively as any bustling bar.

Date places? Yes.

Inside tip? A Voce’s white truffles dip as low as $65.

Special feature? Half portions at SD26.

Will I be back? To both.

A Voce is at 10 Columbus Circle. Information: +1-212-823- 2523; http://www.avocerestaurant.com. SD26 is at 19 East 26th St. Information: +1-212-265-5959; http://www.sd26ny.com.

What the Stars Mean:

****         Incomparable food, service, ambience.
***          First-class of its kind.
**           Good, reliable.
*            Fair.
No stars     Poor.

(Ryan Sutton writes about New York City restaurants for Bloomberg News. The opinions expressed are his own.)

To contact the writer of this column: Ryan Sutton in New York at rsutton1@bloomberg.net.

Last Updated: November 11, 2009 00:01 EST