totally ridiculous...

The price fluctuates with the season and the availability of certain delicacies. It now stands at $350 a person before tax, tip and sip of sake or bottled water. Masa, which reopens Jan. 11 after a holiday break, is arguably the most expensive restaurant in New York. Lunch or dinner for two can easily exceed $1,000.
Justifiable? I leave that question to accountants and ethicists. Worth it? The answer depends on your budget and priorities. But in my experience, the silky, melting quality of Masa's toro and uni and sea bream, coupled with the serenity of its ambience, does not exist in New York at a lower price.