Gatsby’s (53 Spring St. btw Lafayette & Mulberry Sts., 212-334-4430) is the perfect place to enjoy great food in a friendly, relaxing atmosphere with two bars and outstanding drinks: There are 14 beers on draft, over 40 bottled beers from around the world, signature cocktails (including our favorite, Gatsby’s Mint Julep), and great frozen drinks. They also feature an extensive menu, with pizzas, sandwiches, salads, and entrees like fish n’ chips and a 14-ounce NY sirloin. Sports are always shown on the big screen (there are also five plasma-screen TVs), with a DJ spinning Thursday, Friday, and Saturday nights.

Voted a top-rated comedy club by the Daily News and best comedy club in NYC by NY Press, Gotham Comedy Club (208 W. 23rd St. btw. Seventh & Eighth Aves., 212-367-9000) is one of the city’s most elegant and upscale comedy clubs. It hosts seven shows a week with today’s funniest comics, such as Lewis Black and Colin Quinn. Legends like Jerry Seinfeld even drop in on occasion.

The original Improv Comedy Club (318 W. 53rd St. @ Eighth Ave., 212-757-2323) features comics who have performed on Letterman, Leno, “Saturday Night Live,” Conan, “Mad TV,” and HBO, and stars including include Robert Klein and Ray Romano have graced the stage. Mention City Guide and receive $3 off admission.

A throwback to the fabled days of New York nightclubs, B.B. King Blues Club & Grill (237 W. 42nd St. btw. Seventh & Eighth Aves., 212-997-4144; www.bbkingblues.com) features top-caliber music stars and soul-accented entrées. The Showcase Room has video screens and state-of-the-art sound, a bar where you can snack and listen, and a dance floor. Lucille’s Grill (named after B.B.’s famed guitar) features specialties bursting with flavor, including blackened catfish, barbecued ribs, gumbo, steaks, grilled salmon and red snapper with lobster sauce. Reservations are recommended. Performers over the next few weeks include Burt Bacharach (4/3-4), Big Bad Voodoo Daddy (4/6), Jerry Lee Lewis (4/15), rapper Talib Kweli (4/15 late show), B.B. King himself (4/17-19), and Bela Fleck and the Flecktones (4/21).

One of the best early evening hotspots on the midtown scene is Bombay Palace (30 W. 52nd St. btw. Fifth & Sixth Aves., 212-541-7777; www.bombay-palace.com), which is earning notice for its “cocktails & Indian hors d’oeuvres” happy hour festivities. The array of hors d’oeuvres offered Monday through Friday from 4 to 7 p.m. are complemented by original signature drinks with catchy names dreamt up by the owners. For example: their blend of Absolut Citron vodka and Cointreau, plus a splash of cranberry juice, takes its name from both India’s Taj Mahal and New York’s cosmopolitan aura, thus — the “Taj-mopolitan.” There is also the Madras Mango-tini (Absolut, mango, and lime juice), and the Bombay Breeze (Bombay Sapphire gin, grape juice, and lime-infused cranberry juice). To go with the peppery vindaloo dishes that are a staple of the Bombay Palace menu, there’s also the Vindaloo-tini, a libation of fiery Stolichnaya vodka, Chambord, and lime juice.

New York Comedy Club (241 E. 24th St. btw. Second & Third Aves., 212-696-5233) features comics seen on “The Tonight Show,” Letterman, HBO & Showtime. Famous comics who have dropped in include Damon Wayans and Brett Butler. (PS: Mention City Guide to receive $3 off admission.)

Via Brasil (34 W. 46th St. btw. Fifth & Sixth Aves., 212-997-1158) is the perfect spot to enjoy an expertly made caipirinha while listening to live music on Wednesday through Saturday nights, and trying delicious Brazilian fare — including churrascos and feijoada (a meat stew with black beans) — served nightly.