Business Plan of New York New York Restaurant is to study the viability of the plan in terms of marketing, operations and finance. According to the business environmental analysis, the restaurant business in Pak Chong district is interesting. Due to the increasing number of tourists and the construction of facilities both Special highway project and High Speed Rail Project. Furthermore, the results of the survey, the questionnaire survey showed that the group traveling with family or friends focused on service and the atmosphere of the restaurant. Therefore, the marketing strategy is the differentiation Strategy which delivering different dining experiences to customers by provide choice of portion per serving, steak workshop and best service The operations strategy includes process of service, raw material and suppliers management, quality control and also recruitment and training In term of financial plan, THB 6,319,200 is required as an initial investment. Over the 5 year-period project, the estimated internal rate of return (IRR) is 75.81% and net present value (NPV) is THB 26,826,092 The discounted payback period of the project is within 1.73 years under the assumptions.