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." The Wall Street Burger Shoppe just raised the price from $150. According to Pocket Change, an online newsletter about the most expensive things in New York, another restaurant in NYC charges $150 for a burger. Contributing: Daily News Copyright 2008 The Associated Press. All rights reserved. This material may not be published, broadcast, rewritten or redistributed. Enlarge By Brendan McDermid, Reuters The $175 burger is made of Kobe beef, topped with gold flakes, black truffles, a thick slab of seared foie gras and aged Gruyere cheese. Guidelines: You share in the USA TODAY community, so please keep your comments smart and civil. Don't attack other readers personally, and keep your language decent. Use the "Report Abuse" button to make a difference. You share in the USA TODAY community, so please keep your comments smart and civil. Don't attack other readers personally, and keep your language decent. Use the "Report Abuse" button to make a difference. Read more