Tempura Matsui is a Michelin 1-star restaurant in Manhattan that specializes in tempura omakase. I had previously gone to another tempura omakase at Secchu Yokota. As I said previously, I really enjoy tempura as a whole, so I am very curious how a Michelin Star tempura tasting compares to a hidden gem tasting. Fortunately, my partner went to see a Broadway show, so it gave me the ability to solo dine at this restaurant.