DN,
post again with the style of food you're interested in.
I go to SF a few times a year and love to eat (who doesn't?)
If you have a huge wad of cash to blow, try to get reservations at Gary Danko. The
prix fix menu rocks and the wine list is phenomenal!!!
For Dim Sum, try Yank Sing (down in the financial district, closer to the water than SOMA). I used to live in Chicago and loved Three Happiness, but Yank Sing is better.
Either post or PM me with specific requests and I'll be happy to spout my recs in just about any price range (be warned, they are my opinions...and damned fine they are

)
edited to add: oops, just read the Italian/Steak line... The Palm has great steaks and ONION LOAF (like thin onion rings, baked into a bread pan), but there are Palms all over. For Italian, I'll have to check in with my brother-lives in SOMA-I can never remember the name of the place he takes us. More later...
edit #2: one place that comes to mind for good food overall, some Italian, some american, is Wolfgang Puck's
Postrio . Took a date there long, long ago...the date went nowhere, but the food made the evening worthwhile.
