From New York to California, people are flocking to restaurants that offer good value and a good time. Meet the masters of this slick and sophisticated universe.

The economy in America's biggest, most vital city may not be what it was a few years ago, but you wouldn't know it if you stepped into any of Stephen Hanson's 10 bustling restaurants.

At Dos Caminos, a Tequila-and-taco playground on Park Avenue South in Manhattan, packed houses are the norm, and reservations don't come easy. The same goes for Blue Fin, a critically acclaimed seafood spot at Times Square, as well as Blue Water Grill, Pan Asian-inspired Ruby Foo's and Fiamma, Hanson's top-shelf Italian osteria that received a coveted three-star rating from The New York Times last year.

While the rest of the city - and the country - is seeing tighter consumer spending and back-to-basics entertaining, the patrons of Hanson's restaurants seem to be bucking those trends. No, his customers may not be the types to drop $10,000 on a magnum of '61 Bordeaux, nor are they foodie types on the prowl for seven-course tasting menus. But they aren't shying away from enjoying a night out on the town, either.

"Depending on the season, we're doing about 60,000 covers a week," says Hanson, seated on a stool in Blue Fin's glass-enclosed, fishbowl-like bar that looks out onto the bustle of Times Square, his cell phone and BlackBerry pager, as usual, at arm's length. "We've been through some tough times recently but this city is resilient. People still want to have a good time, and that's what we're here for."

The Hanson Empire

Isabella's (1987): 359 Columbus Avenue, at 77th Street; tel 212/724-2100. After more than 15 years, Isabella's qualifies as an Upper West Side institution. Italian/Mediterranean fare.

Dos Caminos (2002): 373 Park Avenue South, at 27th Street; tel 212/294-1000. Casual yet upscale Mexican in a highly stylized setting. With 115 selections, Tequila rather than wine is the drink of choice.

Blue Fin (2001): 1567 Broadway, at 47th Street (W Hotel Times Square); tel 212/918-1400. A massive yet high-quality seafood emporium in Times Square, featuring fresh fish and impeccable sushi. The wine list is heavy on whites; use the electronic Blue Fin wine book to help you make a selection. Live music.

Ruby Foo's Times Square (2001): 1626 Broadway, at 49th Street; tel 212/489-5600. Dim sum and sushi are among the draws at this quirky Pan Asian-themed spot. Noisy and fun, with food and drinks to match the old Chinatown décor.

Ruby Foo's Upper West Side (1999): 2182 Broadway, at 77th Street; tel 212/724-6700. See Ruby Foo's Times Square.

Atlantic Grill (1998): 1341 Third Avenue, at 77th Street; tel 212/988-9200. An Upper East Side fish house popular with neighborhood folks. Lively bar scene.

Ocean Grill (1997): 384 Columbus Avenue, at 78th Street; tel 212/579-2300. Another seafood spot, popular with local residents. Outdoor patio dining.

Blue Water Grill (1996): 31 Union Square West, at 16th Street; tel 212/675-9500. This converted bank offers shellfish platters and grilled fish. Since opening it's been a regular on Zagat's list of the 10 Most Popular New York City Restaurants.

Park Avalon (1994): 225 Park Avenue South, at 19th Street; tel 212/533-2500. One of the very first hot spots on Park Avenue South is still going strong after nearly 10 years. Good standard-fare American food and a happening bar scene.

Fiamma Osteria (opened 2002): 206 Spring Street, at 6th Avenue; tel 212/653-0100. Upscale but satisfying Italian from Chef Michael White. The beet and goat cheese salad is a must, as are White's perfect pastas. The wine list here is well chosen, with about 90 percent of the selections hailing from Italy.

Serving 60,000 meals a week translates into literally tons of guacamole, Ahi tuna, pasta and spring rolls, but it also means healthy revenues at a time when securing a slice of the public's dwindling disposable income is no easy task. This year's pace calls for Hanson's privately held compnay, B.R. Guest Inc. (BRG), to do more than $100 million in business, nearly double its turnover in 1999. Remarkably, more than 10 percent of gross sales come from wine. Hanson, who at 53 calls virtually all the shots on behalf of his 60-odd BRG partners, insists that he will open at least two more restaurants in New York this year - maybe three. Meanwhile he's also on a quest for hotels. He has already acquired a property out of bankruptcy in Scottsdale, Arizona, which he hopes to have open before too long. He has been spending lots of time in other cities seeking properties to convert into boutique hotels. As always, he's on the lookout for "something that melds the cool with the affordable."

Welcome to the world of Steve Hanson, husband, father of a two-year-old daughter, unofficial advisor to Mayor Michael Bloomberg, supporter of numerous New York charities, employer of 1,600 individuals, and a man stuck in the fast lane.

The Key to Success
In a city like New York, where more than 10,000 restaurants generate an estimated $10 billion in annual sales, what exactly is it about Hanson's places that both locals and out-of-towners like so much? The good-looking clientele and better-looking waitstaff? The carefree ambience and catchy music that wafts through his 400-seat establishments? Or could it be something as simple as good food and drink served in cool settings at fair prices? Most likely it's a little bit of all of the above.

"We are selling a combination of quality food and wine along with some sex appeal, all at 20 percent below what the competition is charging for a similar experience. That's really what we're about," says Hanson as we head downtown to check out his soon-to-be-developed 14,000-square foot property in the Meatpacking District. After that it's a meeting with his interior design team at Yabu Pushelberg, the Toronto-based firm responsible for the look of Blue Fin, Dos Caminos and the impending redesign of Tiffany on Fifth Avenue.

"Big is what I know best," says Hanson, a graduate of New York University who got his start in the restaurant and entertainment business in the early '70s, working under veteran New York restaurateur Alan Stillman at the original TGI Friday's. By any standard, Hanson's restaurants are huge: Blue Fin seats 400; Blue Water Grill, 440; Ruby Foo's on the Upper West Side, 400, and Dos Caminos about 300. Only Fiamma, where Chef Michael White presides over the kitchen, seats fewer than 200 patrons. "I could see doing a 700- to 1,000-seat place in Vegas. That's how you deliver value, which I think we are proving is what our customer base wants," says Hanson.

"The more volume we can do, the more I can reduce fixed costs, which in theory means I can give more to the consumer," he says. "For example, I know that I want to spend $7 a pound for tuna, but I want to leverage my buying power into getting the best tuna possible for that $7. I'm not interested in paying $5 for lower quality."

In fact, anything but the best (within reason) seems to irk Hanson. When I met him for the first time, at the bar at Blue Fin, it was in October, the peak of the Northeast's fruit fly season. And Hanson wasn't happy with his uninvited airborne guests. "If we need an exterminator, get one today," he all but barked at the bartender.

Later that day, as we toured several of his other restaurants, he chastised the day manager at Dos Caminos for permitting a few sticky tables and a temperature reading that he felt was too cold. "Look at the body language" of the customers, he said in a serious tone. "It's freezing in here. And show the busboys these tables. They're unacceptable."

Tales like these would probably not surprise George Yabu, the interior designer who has been working with Hanson for the past two years. Right off the bat Yabu learned that Hanson is a stickler for detail, a guy who knows everything from thread counts for seating upholstery to whether or not a mural painted on a back wall will add or detract from a restaurant's look.

"Steve is so detail oriented, but that's what I like about him," Yabu says. "He has such a great understanding of the wide-open middle ground, that place between the ultra- high end and the lower end. A lot of restaurant people could learn from him and the way he does business."

Richard Melman, the founder and CEO of Chicago-based restaurant group Lettuce Entertain You Enterprises, agrees that Hanson is a savvy and detail-oriented businessman who is at the top of his game.

"Steve and I have been exchanging ideas for years," says Melman, whose group owns and licenses about 60 restaurants in the United States and Japan. "He has a fantastic grasp of numbers and design. Now he's shooting for hotels, and I think he'll pull that off because he really cares about his guests. From the beginning Steve has wanted to deliver a quality experience."