Don Wagyu, the first restaurant in New York devoted solely to Wagyu beef sandwiches, is located on South William Street in Manhattan\u2019s Financial District, a five-minute walk from the New York Stock Exchange. When it opens on June 27, there will be three sandwiches (or sandals) on offer in the 1,000-square-foot space. Each is made from a different prized wagyu beef. The cheapest, made from a hybrid of Japanese and American cows, Washugyu, will cost about $25. On the other end of the spectrum is the A5 Ozaki, all sourced from a single farm in Japan. That sandwich will cost around $185. Don Wagyu will sell about 200 sandwiches a day, or until they run out. Eventually, it will also deliver, via Caviar. It\u2019s a place that screams for placement in the Showtime hit, Billions. Chef Samuel Clonts has been serving the sando\u2014in which the beef is breaded and flash-fried to create a crunchy exterior and creamy, soft heart\u2014as part of the 10-course $200 tasting menu at the elite izakaya Uchu. He and owner Derek Feldman wanted to find a bigger platform to spotlight it. \u201cI wanted to do wagyu katsu sandals instead of a steakhouse because I see this industry moving towards a type of high-end, fine-casual dining where quality comes first,\u201d says Feldman. \u201cI love sitting for a long omakase experience, but that can\u2019t be an everyday experience. I wanted to make that experience more accessible. Luxury doesn\u2019t necessarily have to mean a three-hour meal. Sometimes it can mean just having some of the best, rarest beef in the world.\u201d Don Wagyu is part of a moment for high-end meat sandos. At the modern, subterranean restaurant Ferris, the Iberico katsu sando has become a destination dish. Eater.com noted that the members-only Tokyo restaurant Wagyumafia, which offers a $180 version of the sandwich, is looking for a location in New York in the next year. But currently, downtown Manhattan is the only spot to serve only wagyu sandos. Space, reminiscent of an old-school Kyoto lounge, features walnut panelling and paper lanterns overhead. It\u2019s designed principally for takeout, with just six red leather stools at the counter. (The beef ageing room is almost as big as the restaurant; it holds almost 3,000 pounds of meat or approximately 100 rib-eyes.) Chef Corwin Kave, formerly of Ducked Up at Ludlow House, is running the kitchen. Wagyu beef is a label that has come under some scrutiny; it\u2019s been shamelessly slapped on meats that don\u2019t technically live up to the name. Officially, the title refers to a specific breed of purebred Japanese cattle. (The literal translation of wagyu is \u201cJapanese cow.\u201d) Some American breeds are awarded the name, but they\u2019re not 100 per cent pure; they need only have 46.875 per cent pure blood, as defined by the USDA. I got a preview of Don Wagyu\u2019s sandwiches on Thursday. Each is made with about 5 ounces of the beef and coated with panko. It spends about 2 \u00bd minutes in the fryer, then rests to reabsorb juices. The cutlets are served on thick, pillowy pieces of pain de mie (soft white bread), that have been spread with the Japanese steak sauce, tare, which Clonts makes in house with onions, ginger, and garlic cooked down with sake, mirin, tamari, and black vinegar. The sandwiches are accompanied by skinny fries sprinkled with seasoned salt and nori; the taste is not unlike a sour cream and onion potato chip. The only other thing currently on offer is Sapporo beer on draft and a rotating selection of whiskies, based on the beef Don Wagyu is featuring. Feldman notes that the beef selection will rotate. Following are my Don Wagyu Sando tasting notes\u2014and a case for why it just might be worth it to buy a sandwich that costs as much as a good bottle of whiskey or pair of noise-cancelling headphones. The Washugyu Details: This California beef is a cross between Black Angus and Japan\u2019s popular wagyu breed, Tajima. It\u2019s aged 30 days in-house. (\u201cAt 30 days, the meat is tender but not too funky,\u201d says Clonts.)Appearance: Like a classic steak sandwich; the meat is red with light marbling. Taste: The beef has the requisite chew that you want in a quality rare steak; the panko coating is almost imperceptible. The pronounced flavour is meaty, with a background of the caramelized onion tare. \u201cI really like the aged washugyu because of its strong and concentrated flavour. It is one of the most tender American beefs I have ever had,\u201d says Clonts.Price: About $25 The A5 Miyazaki Wagyu Details: People argue that Miyazaki is Japan\u2019s top wagyu. This is the beef Clonts uses at Uchu. Appearance: The beef has dramatic waves of white marbling in the flesh.Taste: As rich a sandwich you can bite into. It literally melts in your mouth, with the sensation of a beefy cloud. The juicy meat has a slight sweetness and holds on to the panko coating. What you\u2019ll walk away with is the richness\u2014which, after half a sandwich, is almost overwhelming. Price: About $75 The A5 Ozaki Details: This Wagyu beef comes from a family farm Feldman discovered in the Miyazaki Prefecture. It ships only five cattle to the U.S. each month, all to Don Wagyu. The only other place to find the beef outside Japan is Dubai.Appearance: There\u2019s so much marbled fat integrated into this beef that it\u2019s pink. It\u2019s served in a wooden box emblazoned with the Don Wagyu logo. (You get to keep the box.)Taste: Best of all worlds: The meat is simultaneously fatty, with a melting tenderness, but it doesn\u2019t just dissolve in your mouth\u2014it has enough texture to chew. Apart from being beefy, it\u2019s also notably juicy and aromatic; you get its scent as you pick it up. The fried coating and rich bread hold on to the steak. It\u2019s an investment-worthy experience. Price: About $185 dollars.