Seemor

Tempura MatsuiA+

222 E 39th St #24d, New York, NY 10016 · Tempura restaurant, Japanese restaurant, Restaurant · Murray Hill

Elite tempura-omakase with meticulous service and serene counter, priced for special occasions; go if you value precision and seasonal ingredients over variety and cost.

Why this grade

Tempura Matsui stands among the region's finest dining establishments, achieving grade A+ territory through exceptional food quality and outstanding service attentiveness that anticipates every need. Exceptional operational reliability ensures this benchmark-level tempura experience repeats across visits, while knowledgeable guidance elevates each course into a refined educational experience. The intimate counter setting and strong destination appeal create a sense of occasion that justifies the premium positioning for diners seeking precision tempura craftsmanship.

The full picture

The room feels serene and intimate, more like a temple to frying than a typical Midtown spot. Diners describe chefs guiding each bite with grace, noting, "service anticipated needs I did not know I had." Expect meticulous pacing and a sense of occasion from the moment you sit at the counter. The culinary approach leans refined classicism with seasonal flourishes: a precision tempura omakase where crisp batter reveals pristine seafood and vegetables, with touches like uni wrapped in tofu skin or foie gras chawanmushi. It is ideal for diners who value technique, restraint, and premium ingredients over variety or showiness. Families should know this is a formal omakase experience with adventurous bites (shrimp head, anago, seasonal vegetables) and no kids menu. While tendon or sweet potato could suit some young palates, the format and price make it better for adults comfortable with set courses.

What to order here

What stands out

A few notes

Location Insights

Area vibe: Quiet residential-business mix near Midtown East; draws office diners and destination food lovers.

Safety: Generally safe, well-lit streets with steady foot traffic and doorman buildings nearby.

What's nearby: Near hotels, offices, and Grand Central vicinity; not a nightlife corridor, more low-key.

Frequently asked

What should I order at Tempura Matsui?

Order the tempura omakase to taste shrimp (with head), anago, kaki-age and the uni-in-tofu-skin specialty, with full-omakase prices typically in the $250–320 range

What should I know before going to Tempura Matsui?

It’s a formal omakase at a small counter; reservations are recommended weeks ahead for dinner, lunch is easier and cheaper

What's Tempura Matsui like?

A serene, intimate counter where chefs guide each bite and the energy stays quiet and focused

Opening Hours

Monday Tuesday17:30–20:30 Wednesday17:30–20:30 Thursday17:30–20:30 Friday12:00–14:00, 17:30–20:30 Saturday12:00–14:00, 17:30–20:30 Sunday17:30–20:30
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