S&P Lunch

Verdict

S&P; Lunch is one of the few spots left in Manhattan where you can sit at a Formica counter, order a proper tuna melt or turkey club, leave having spent very little. If you want an old-school New York luncheonette experience done right, book this — or rather, just show up. It earned recognition from Opinionated About Dining's Cheap Eats in North America 2025 list, which puts it in credible company for a casual counter spot. The format is fast, the food is honest, there is no ceremony involved.

About S&P; Lunch

At 174 5th Ave in the Flatiron district, S&P; Lunch operates as a throwback to a New York dining format that has largely disappeared from the city. Long Formica counters, no-nonsense service, a menu built around sandwiches, burgers, egg preparations — this is the kind of place that once defined lunch in every Manhattan neighbourhood and now requires a specific search to find.

The OAD Cheap Eats recognition specifically called out the smash burgers, turkey clubs, egg salad, with the note that everything comes with crisp sour pickles, the kind of detail that signals kitchen discipline rather than afterthought. The coffee egg cream is also mentioned as worth ordering, which is a relatively rare menu item in the city now. These are the data points from a credible evaluator, they are enough to justify a visit if you are in the Flatiron area and want lunch without a reservation or a large bill.

The visual experience at S&P; is part of the decision. You are not walking into a minimalist dining room or a styled Instagram environment. The setting is functional and deliberately retro, long counters, a short-order kitchen format, the kind of room where servers are there to get food in front of you quickly. For a food enthusiast looking for depth and context, the value here is historical as much as culinary: this format barely exists in Manhattan anymore, S&P; does it without irony or inflated pricing.

Drinks at S&P; Lunch

Drinks program at S&P; is not a cocktail program in any meaningful sense, this is a luncheonette, the beverage list reflects that. The coffee egg cream is the notable item, a New York soda fountain drink made with milk, seltzer, coffee syrup. It is a format that most of the city has abandoned, which gives S&P; a point of distinction even within its limited drinks scope. Do not come here expecting a bar program; come expecting the kind of drinks that belong alongside a smash burger at noon. If you want a serious cocktail before or after, the New York City bars guide has options across every price point in the area.

How It Compares: Practical Details

Booking

No reservation required or expected. S&P; Lunch is a walk-in counter operation, arrive, find a seat, order. Booking difficulty is as low as it gets. Lunch hours are the busiest period, so if the counter is full when you arrive, the wait is typically short. No booking method, phone, or online system is listed because none is needed.

Pearl Picks: More to Explore in New York City

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For serious tasting-menu dining in New York, the reference points are Le Bernardin, Atomix, and Eleven Madison Park, all operating in an entirely different register. If you are travelling and want to see how the counter-lunch format plays out in other cities, Lazy Bear in San Francisco, Smyth in Chicago, and Providence in Los Angeles represent the other end of the American dining spectrum worth knowing about.