First of all, let me give you some background on my sushi expertise. I have been to many sushi restaurants here Florida and about 10 different ones in New York. I have a personal preference for the inventive rolls involving tempura, raw fish, shrimp, cream cheese, japanese mayo, fish eggs, etc. I don't care much for the traditional sushi. If you are into the inventive sushi, you will LOVE this restaurant. The rolls were perfectly made with just the right amount of rice. They each had their own distinguishing flavor, and were the perfect consistency and size. The freshness was the best I have experienced so far. The rice is the best too, fresh, chewy and soft. We had tempura cheesecake for dessert which was excellent.
Sato is a bit pricey though. Our bill for 2 people came out to $70 without tip (whereas in Florida, we usually pay $30-50 without tip), but it is worth it, and you will find that sushi is generally expensive in Manhattan.