La Tete D’Or (318 Park Avenue South) is the new king of the city’s great American steakhouses.

The French name — taken from a park in owner Daniel Boulud’s hometown of Lyon — shouldn’t scare off beef lovers wary of foreign twists on their favorite protein. Boulud seamlessly marries American and French styles just as he does at Le Pavillon and Cafe Boulud, but La Tete’s emphasis is 90% Stars and Stripes.

My three meals were masterpieces of Yankee Doodle kitchen craft — especially American-ranched steaks that are colorfully grilled and flamed in view of the dining room.

La Tete D’Or joins a cavalcade of new Manhattan steakhouses — by far the city’s favorite kind of large restaurant. The past two years have seen the openings of Hawksmoor, Delmonico’s, Bourbon Steak, Beefbar and Rocco’s. For my money, comfort and creativity,  La Tete towers over them all.

The plush setting is exquisitely attuned to the vibe. Landlord SL Green and designer David Rockwell carved a masterpiece of a venue inside the new office tower at East 23rd Street known as One Madison. (Note that the entrance is actually on Park Avenue South, near East 24th Street).

The main dining room is bright enough to avoid the oppressive, masculine air of older steakhouses. It feels bigger than its 120 seats because it is. It’s a spacious and gracious sea of padded walls, velvet banquettes and dark brown and blue trim — all of it suggesting a classic supper club. White tablecloths soften the buzz that nightly fills the place well after 10 p.m., when much of the rest of the neighborhood is turning in.