UPPER EAST SIDE
* Euro chic: Opia, 130 E. 57th St. (212) 688-3939.
For a more opulent take on World Cup viewing, this upscale East Side restaurant and lounge will be taking reservations for breakfast, lunch and afternoon bites with a German twist. Expect a low-key international crowd, including French, English, Swiss and Brazilian fans.
WEST VILLAGE/GRAMERCY PARK
* Latin-Asian Fusion: SushiSamba, 245 Park Ave. S., (212) 475-9377; SushiSamba 7, 87 Seventh Ave., (212) 691-7885.
Mixing Japanese, Brazilian and Peruvian cuisine and culture, both downtown venues will be honoring the big games with flat-screen TVs, samba dancers and $59 five-course prix-fixes, created by SushiSamba chef Michael Cressotti and guest Brazilian chef Carla Pernambuco.
* Where "football is religion": Nevada Smith's, 74 Third Ave. (212) 982-2591.
If you want to be in the thick of the action, this spot is widely regarded as Manhattan's definitive soccer bar. Featuring draught beers and packed to the rafters with die-hard soccer fans, this is where to catch every last second of the action. Plus, if you don't fancy an early start, matches are repeated at 5 each evening.
* Mexican Fiesta: Mercadito, 179 Avenue B , (212) 529-6490.
The spacious hacienda dining area is where it's at for a tasty Mexican menu, includingbotanas (appetizers), all-you-can-eat tacos and a free-flowing tequila bar. No prizes for guessing which team will be getting the loudest cheers.
THE BRONX * Bring the kids: Rambling House, 4292 Katonah Ave., near E. 235th St. (718) 798-4510.
With a large restaurant serving generous portions of Irish-American fare, plus a 360-degree bar, this lively 5,000-square-foot venue offers soccer fans 12 screens and a spacious, family oriented alternative to the classic hole-in-the-wall sports bar.
* Czech mates for all hours: Bohemian Hall and Beer Garden, 29-19 24th Ave., between 29th and 31st Sts., Astoria (718) 274-4925.
The last remaining beer garden in New York City, Bohemian Hall gets hipper by the month. No wonder, since they have outdoor barbecue, Czechoslovakian grub and round-the-clock hours for the Cup.
* Island swing: D'Antigua, 84-16 Northern Blvd., at 84th St., Jackson Heights (718) 779-0128.
Open from 2:30 p.m. to 4 a.m. during World Cup games, this relaxed cocktail lounge claims partiality to no team. In addition to showing every match they can, they'll sponsor raffles, play Latin-rock, serve snacks and pour cocktails like the Bola Loca, or "crazy ball" — a combination of Jack Daniel's, Coca Cola and rum.
* Please score for me, Argentina: Boca Junior Argentine Steakhouse, 81-08 Queens Blvd. at 51st Ave., Elmhurst (718) 429-2077.
Named after one of the country's most famous soccer teams and draped in its team colors, the Boca Junior Steakhouse is a good bet for Argentine soccer fans. They'll have plasma screens, plus a mixed grill and crispy-thin Argentine pizzas on the menu.
* Fish, chips & Footie: Floyd, 131 Atlantic Ave., between Henry and Clinton Sts., Brooklyn Heights (718) 858-5810.
You can cheer any team at this Heights bar, but regulars will be partial to the Brits. Floyd shows English football on weekends and is next door to the Atlantic Chip Shop, which will deliver their fish and chips right to the bar. Better yet, Floyd will open early and go all-hours if enough customers are watching the games.
* French Kicks: Jolie, 320 Atlantic Ave. between Smith and Hoyt Sts., Boerum Hill (718) 488-0777.
A kicky bistro, Jolie is officially rooting for France. Still, they're showing all games — until they close around 2 a.m. — on a screen in their backyard, which features a double-deck terrace. Any fan will enjoy the scene after a few Frenchie Freezies, aka a smoothie made with top-shelf liquor.
* All-American winner: 200 Fifth, 200 Fifth Ave. between Berkeley Place and Union St., Park Slope (718) 638-2925
A stylish sports bar/restaurant (voted one of the best by Daily News sportswriters), 200 Fifth is packed for any sporting event. Here's why: They have 40 beers, 20 television sets, an extensive brunch and bar menu and they show games as long as they're open, till 1 a.m. on weekdays and 3 a.m. on weekends.
* Perpetual party: The Dugout Pub & Grill, 1614 Forest Ave., between Amprior and Pontiac Sts., Port Richmond (718) 273-4480.
This sports bar throws a bash for every sports occasion, and the World Cup should be no different. They'll show games till 3 a.m. on weekdays and 4 a.m. on weekends.