The celebration of First Night in Boston is always a fun and well-prepared for event.

The beauty of the New Year's holiday is that it knows no religion -- it's a universal moment of celebration that's about looking forward, turning over a new page, festivities, and welcoming the year to be with something bubbly and, hopefully, some cheerful company of friends and family. It's all about that one moment -- the second that the clock turns 12 and everyone in the universe pays homage to the inevitability of time -- and wishes that what lies ahead will be as good or better than what's left behind.

Restaurants are busy bees this week, falling over themselves in creating special deals to entice you to spend the last hours of 2010 in their company. And with good reason -- is there anything better than a good food and drink deal on New Year's Eve when you're out and about in our cold, snowed in city?

Here are a few notable ones:

Asana is offering a special New Year's Eve four-course special tasting menu. The first seating is at 6 p.m. and costs $65 plus, $45 for wine pairing. The five-course second seating is at 8:30 p.m. and is $111 with Champagne, plus $55 with wine.

Pairings is featuring a $58 Prix Fixe menu.

Top of the Hub, capitalizing on its location, is offering you to spend New Year's with style, "high above the city." The festivities will begin with a cocktail reception at 7:30 p.m., followed by a six-course Prix Fixe dinner at 8:30 p.m. The evening will finish with a sparkling wine toast at midnight and, of course, fantastic sky views of the fireworks -- all of it complemented by a live jazz band. If you can spare the $250 price tag (tax, gratuity, cocktail reception beverages and midnight toast included), it's well worth the experience.

L'Espalier is offering a seven-course dinner menu including a glass of Champagne for $195.

Sel de la Terre Back Bay is putting together a six-course dinner menu for $65.

Stanhope Grille at the Back Bay Hotel is presenting a special New Year's Eve five-course menu, including two glasses of Champagne, for $65. The seating is at 6 p.m.

Cheers, and Happy New Year!