I personally think the steaks are best in Manayunk at a place called Jakes. Its about $30 for the filet, but free to you. :lol: Right next door to Jakes, is Kansas City Prime, which is also very good and comparably priced.
Then in downtown philly you have Ruth's Chris which you can never go wrong at.
Do not go to Engine 46 Steakhouse (near south Penns Landing)- its horrible. I wasn't impressed with Capitol Grille either on Broad street, but others seem to like it.
Probably the most noted restaurant in philly is Le Bec Fin, which is a french cuisine place, but is incredible. Also probably the most expensive place in philly, and sometimes tough to get a reservation. BUT, they have a bar downstairs that you can get in pretty readily, and only get about 1/2 the selection of the regular menu. Its called Le Bar Lionnaisse (sp?). I definitely recommend this if you don't get to philly often and are having a meal paid for.