That's a really opened ended question. The ideas and themes can be endless. A lot would really depend on what you are going for. Many places tend to go with an obulent, traditional New Year's dinner often times doing a "surf and turf" main course of Medallions of Beef with Lobster. Depending on pricing and what else is going on you can add hand passed hors, a caviar first course, etc. That is pretty standard for a "high-end" New Year's celebration, but nothing says you have to stay with that. Again, the themes are endless. One that I always thought would be fun to do is an international menu of foods served around the world, during New Year's celebrations, that are supposed to bring good luck. I haven't ever really researched the idea, yet, so I am not sure how feasible it would be, but sounds like it might be fun.