Tempura Matsui

A Counter Seat Is the Whole Point; and They Go Fast

Tempura Matsui operates on a short menu of available moments: counter seats, a single tasting format, service windows that end at 8:30 PM. If you are comparing $$$$ omakase options in New York and wondering whether tempura belongs in the same conversation as multi-course kaiseki or high-end sushi, the short answer is yes; and Tempura Matsui is the clearest argument for it. Ranked #65 on Opinionated About Dining's Leading Restaurants in North America in 2025 (up from #79 in 2023), and holding a Michelin star since at least 2024, this Murray Hill counter is one of the few places in the city where tempura is treated as a standalone discipline rather than an appetizer category.

The Space: Small, Counter-Focused, That's the Point

Tempura Matsui is tucked inside a residential building at 222 E 39th Street, not a high-traffic corner, not a restaurant row address. The room is intimate by design. The counter seats are the ones to book: you are close enough to watch the batter hit the oil, to see how sparingly the coating is applied, to observe the timing that separates a properly executed piece of tempura from a heavy one. Chef Kiyoshi Chikano works with a blend of sesame and cottonseed oils, the batter is kept deliberately thin. This is not background-noise dining. The spatial logic of the room puts the cooking at the center of the meal, which means your engagement with the counter directly shapes what you get from the experience. If you book a table away from the action, you lose the main draw. Request the counter explicitly when reserving.

What the Meal Covers

The progression follows a classic structure: a seasonal soup (which has featured seared scallop with wheat cake), then sashimi, then the tempura sequence itself. The tempura typically opens with crispy shrimp legs and moves through seasonal ingredients, squid, Hokkaido scallop, cauliflower, snow crab wrapped in shiso leaf have all appeared on the menu, though dishes change with the seasons. The meal closes with tencha, a broth described in Opinionated About Dining's notes as mellow and deeply flavored. The format is fixed. There is no à la carte path here. You are buying into a set sequence, which is standard at this tier of Japanese dining in New York, the value question is whether Matsui's version of that format justifies the price compared to alternatives.

Is the Price Justified?

At $$$$ pricing, Tempura Matsui sits in the same tier as Masa and Atomix, but it is not the same price level as Masa, which runs significantly higher. For value-seekers comparing $$$$ Japanese omakase in New York, Matsui's argument is specificity: you are paying for one format executed at a high level, with Michelin recognition and a consistent upward OAD trajectory to back the claim. The counter experience adds genuine value that a comparable off-counter seat does not. If you are spending at this tier and not sitting at the counter, you are underpaying for your seat in the wrong direction. The meal's structure, soup, sashimi, multi-course tempura, tencha, means you are getting a complete sequence, not a snack format. For a price-conscious $$$$ diner, Matsui competes well against sushi omakase options at the same tier because the format is differentiated and the technical execution is documented by two independent credentialing bodies.

Timing: Lunch Is Easier, Evening Is More Atmospheric

Friday and Saturday lunch (noon to 2 PM) are the easiest sessions to secure if you are flexible. The evening sessions run Tuesday through Sunday, 5:30 to 8:30 PM. Given the 8:30 PM close, Tempura Matsui is not a late-night option, it is a defined-window experience. Plan your evening around it rather than before it. If you are visiting New York and trying to stack multiple dining experiences in a single evening, this does not work as a first stop: the meal is designed to be the event. Post-dinner, Murray Hill has limited high-end bar options nearby, so factor in where you are going after when you are planning the full evening. For a focused dinner visit, Thursday or Sunday evening tends to offer slightly more booking availability than Friday or Saturday, though all sessions at this tier book out quickly.

Booking

Reservations: Book as far in advance as possible, this is a hard booking, counter seats specifically are limited. Early-week sessions (Tuesday, Wednesday) may open with shorter lead times than weekends, but do not count on it. Dress: Smart casual at minimum; this is a Michelin-starred, $$$$ omakase counter. Business casual or above is the appropriate register. Budget: $$$$, expect per-head costs consistent with other Michelin-starred omakase formats in New York. Hours: Tuesday–Thursday and Sunday 5:30–8:30 PM; Friday–Saturday 12–2 PM and 5:30–8:30 PM; Monday closed. Address: 222 E 39th St #24d, New York, NY 10016. Group size: The counter format favors solo diners and pairs. Larger groups should confirm availability and format compatibility before booking.

How It Compares

See the comparison section below for how Tempura Matsui stacks up against other $$$$ options in New York City.

More From Pearl

• Secchu Yokota, another Japanese counter worth knowing in New York
• Tempura Endo in Los Angeles, if you want to compare tempura omakase formats on the West Coast
• Our full New York City restaurants guide
• Our full New York City hotels guide
• Our full New York City bars guide
• Our full New York City wineries guide
• Our full New York City experiences guide
• Other top-tier US tasting menus: Alinea in Chicago, The French Laundry in Napa, Single Thread Farm in Healdsburg, Lazy Bear in San Francisco, Providence in Los Angeles, Emeril's in New Orleans
• Alain Ducasse Louis XV in Monte Carlo, for international context on tasting-format fine dining