Updated October 2026
S&P Lunch is a compact New York lunch counter with roots in the city’s classic diner tradition. It occupies the former Eisenberg’s space near Madison Square Park. The room still feels direct and practical: counter seats, quick service and a menu built around breakfast plates, sandwiches and deli staples.
This S&P Lunch review keeps the original visit observations while adding current hours, practical details and clearer ordering advice. For other New York food stops, see our Eataly Flatiron review, Hamburger America review and Russ & Daughters Cafe review.
S&P Lunch Review: Essential Details
- Address: 174 Fifth Avenue, New York, NY 10010
- Telephone: +1 212 691 8862
- Official website: sandwich.place
- Official hours: Monday to Friday, 8am to 8pm; Saturday and Sunday, 9am to 8pm
- Nearest area: Flatiron District and Madison Square Park
- Best for: Breakfast plates, deli sandwiches, soup and a quick counter meal
Hours can change, especially on holidays. Check the official website on the day of your visit.
What Is S&P Lunch?
S&P Lunch is run by the team behind Court Street Grocers. Its approach blends an old New York luncheonette with a modern sandwich shop. The narrow dining room and long counter suit solo diners and quick lunches.
The atmosphere is busy and no nonsense. That is part of the appeal. Staff keep orders moving, while the menu offers enough choice for breakfast, lunch or an early dinner.
Menu and Food
The menu covers eggs, omelettes, pancakes, deli sandwiches, burgers, hot dogs, soups and daily plates. Pastrami, corned beef, tuna salad and roast turkey sit beside diner classics such as matzo ball soup and egg creams.
During the original visit, the corned beef hash arrived with scrambled eggs and rye toast. The plate was generous and straightforward. It matched the setting: familiar food, served without unnecessary fuss.
The photographed menu reflects the visit and should be treated as historical. Prices and individual dishes may have changed. Use the current menu on the official website before ordering.
Highlights
- The counter setting preserves the feel of a traditional New York lunch spot.
- Breakfast is available alongside a broad sandwich menu.
- The location is convenient for Madison Square Park and the Flatiron Building area.
- Classic deli choices make it useful for groups with different appetites.
Things to Note
- Seating is limited, so peak lunch periods can feel crowded.
- The service style is efficient rather than leisurely.
- Menu photographs and prices from the visit are not a current price list.
- Third party listings sometimes show shorter hours than the official website.
Practical Tips
- Arrive before the main lunch rush if you want a counter seat.
- Review the menu before joining the queue.
- Choose a classic deli sandwich for the most representative order.
- Allow extra time if visiting with a larger group.
Value
S&P Lunch is best judged as a central Manhattan diner rather than a budget takeaway. Portions are substantial, and the location is excellent. Value depends on the order, so check current prices before visiting.
S&P Lunch Review – Photos
Frequently Asked Questions
Does S&P Lunch serve breakfast?
Yes. The menu includes eggs, omelettes and other breakfast plates, alongside sandwiches and lunch dishes.
Is S&P Lunch close to Madison Square Park?
Yes. The restaurant is on Fifth Avenue in the Flatiron District, a short walk from the park.
Can you reserve a table?
The format is closer to a walk in lunch counter than a reservation restaurant. Visit outside peak periods for the easiest experience.
The Brief Review Verdict
S&P Lunch is a useful stop for classic New York diner food in a historic setting. The strongest reasons to visit are the counter atmosphere, broad menu and central location. Go early for a calmer meal and confirm current hours before travelling.