Masa is a Japanese and sushi restaurant located on the fourth floor of the Time Warner Center at 10 Columbus Circle (at West 60th Street and Broadway) in Manhattan in New York City.

The restaurant was opened by Chef Masa Takayama in 2004 and is considered one of the most expensive restaurants in the world, as well as the most expensive restaurant in New York City. It ranked 95th in the Elite Traveler World's Top Restaurants Guide 2012. Located next door to the restaurant is Bar Masa, a more accessible dining experience offering an à la carte menu. In 2009, a second Bar Masa opened inside Aria in Las Vegas.