NEW YORK (AP)  -- Does that come with fries?

Despite the economic downturn, a Lower Manhattan restaurant is now offering a $175 hamburger.

It's made of Kobe beef, topped with gold flakes, black truffles, a thick slab of seared foie gras and aged Gruyere cheese.

Wall Street Burger Shoppe co-owner Heather Tierney thinks of it as ``a work of art.''

Tierney says the item attracts Wall Street types who down a few beers and then fork over $175 to ``show off in front of their friends.''

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