Former New York Times critic Sam Sifton took Masa down to three stars from the four given to it by his predecessor, apparently in part because they made him wait outside when he showed up early, didn't explain all the dishes, and didn’t pay him much attention after dessert. That doesn't seem to have discouraged the high-rollers who crowd the sushi bar or — losing some of the immediacy of the experience — sit at one of the small tables. Masa's toro-stuffed maki rolls have been known to inspire lip-twitching and eye-rolling, and the toro with beluga caviar seems almost worth the price of admission. And what a price that is: The swanky Time Warner Center setting and elaborate omakase-only menu is accompanied by a high bar for entry. At $450 per person before tip or beverages, you're looking at a bill that can easily total more than $1,200 for two.
— Arthur Bovino, 101 Best Restaurants, April 1, 2015