A serious power lunch in Toronto begins and ends on Bay Street. Beyond the food courts and the look alike salad and sandwich operations, a whole other echelon of lunch exists, one marked with sky high ceilings, world class wine cellars and some of Hogtown's most ambitious chefs.

But do $37 burgers, $20 soups and $40 plates of seared fois gras still sell when stocks are sinking faster than, uh, the Toronto housing market? Even though the creations of uber gastronomes like Anthony Walsh or Mark McEwan might not be accessible to the average office worker, AIG shareholder or those who went long on oil, by the looks of things these restaurants will be just fine. For those talking mergers, celebrating a short position or rewarding a star employee, a take-out Thai combo just won't do.

So beyond the everyday eats in the Financial District, here are 15 restaurants to double down on when a power lunch is what's on the menu:

Canoe

Canoe soars above all restaurants on this list - literally. Found on the 54th floor of the TD Bank Tower, this place pairs what might be some of the best sightlines in the city with inspired Canadian cuisine like a $20 grilled Alberta striploin sandwich. More...

Ki

While the boys in blue suits have been known to love their red meat, Ki wins when something from the sea will suffice. While steak makes an appearance on the menu (under a section called Fallbacks), the real attraction here is the oh-so-fresh sushi and sashimi. More...

Bymark

Bymark may be famous for its burger, bravado and the boisterous after work bar scene. But beyond the hype, its kitchen delivers some solid results from veal schnitzel and steak tartare to a $26 "poutine" with butter braised lobster and bearnaise sauce. More...

Hy's Steakhouse

This massive, two story restaurant is all about bigness, from its ginormous $50 steaks to $18 prawn cocktail. There's a top knotch wine list and while the menu is light on greens, the kitchen can (if pressed) whip up something tasty for vegetarians. More...

Nota Bene

The new kid on the block, Nota Bene isn't even technically on the block and requires power lunchers to break in their new shoes to get to its Queen and University location. But if any place is worth the extra effort it's Nota Bene - featuring a sleek, contemporary interior and David Lee created menu. More...

Far Niente

Located at the corner of Bay and Wellington, Far Niente treats carnivores with excellent short ribs, steak frites and a $22 burger. But for those whose idea of a good time isn't spending an extra 30 minutes on the treadmill at the Wellington Club working off the calories, there's also plenty of fresh fish and salad options. More...

Jump

From the same owners of Canoe, Jump keeps things at the ground level of Commerce Court East. Joanne Kates called lunching here "urban dining at its finest". Go for the calamari or the $17 grilled chicken caesar salad. More...

Harbour Sixty Steakhouse

While not technically in the Financial District, Harbour Sixty still draws a crowd to its historic locale south of the Gardiner for its $60 New York Strip Streak or, perhaps, the $120 Porterhouse for two. More...

Eight Wine Bar

Nestled just east of Yonge inside the Cosmopolitan Hotel, Eight Wine Bar's wine-centric focus might not be ideal for lunch hour tee totalers but for everyone else there's plenty of wine options by the glass plus a menu that features lots of local and organic ingredients. More...

Vertical Restaurant

On the mezzanine level of First Canadian Place, Vertical provides a stark contrast to the nearby food court and Peking Duck at Szechuan Szechuan. While the food is excellent, the best part about dining here is the outdoor patio which also features a heated tent during some of the colder months. More...

Reds Bistro & Wine Bar

Another wine focused destination, this two level restaurant off Adelaide at the north end of First Canadian Place loves its meats from $19 grain fed veal to $27 grilled Wellington County sirloin and braised short rib. More...

FOUR Restaurant

FOUR is a rare sight on Bay Street. Here it's all about healthy, guilt free dining. The menu includes wheat free items like spelt fusilli and a gluten free chicken sandwich. It way not win over the regular power lunch crowd but for those looking to strike a deal with a Celiac it's the area's best bet. More...

Metropolitan

A little more affordable than some of these other spots, Metropolitan may not be the ideal destination for the power lunch of power lunches but some curried tilapia, lamb shank or four cheese pizza will still set wallets back more than the typical Bay Street meal. More...

Mio Ristobar

Italian is what's on the menu at Mio Ristobar. This smallish restaurant has a menu stacked with reasonably priced mains such as $13 penne and an $18 filet of salmon. More...

Akco Lounge

Found on the lower level of First Canadian Place, this restaurant serves a range of Japanese and Korean Dishes including fresh sushi and a raw oyster bar. Most vegetables are organic and brought in from Acko's farm north of Toronto. More...