Nothing says "big spender" like a big hunk of meat, a big, expensive wine and a big cigar. There's no place better to blow a couple of Gs on two people than at The Capital Grille, that clubby bastion of the expense account crowd, the ultimate meat market. Start out at the bar by sipping some Auchentoshan 21-year-old single malt ($24 a shot). Move to your table and order a magnum of Joseph Phelps Insignia 2001/2002 champagne ($505) followed by a bottle of Ch?teau Mouton-Rothschild, Pauillac, 1995 ($640). For your appetizer, a cold shellfish platter ($44), and for the main course, a dry-aged, hand-sculpted, steak lover's dream -- a 24-ounce porterhouse with both the filet and sirloin ($48) along with some au gratin potatoes ($9), creamed spinach ($7) and roasted mushrooms ($10). For a final flourish, a flourless chocolate espresso cake ($6.50), a snifter of R?my Martin Louis XIII cognac ($195) and, of course, a Padr?n Aniversario cigar ($45). Just don't forget your credit card.