Everything at the new downtown Japanese restaurant Megu is beautifully presented. My daughter and son-in-law were out of town on opening night, but they made sure they had a table waiting for them as soon as they got back. They reported that the decor was stunning, the service was exquisite, and the food was actually very, very good.

In addition to the raw oysters and a plate of sushi, they also had foie gras dabbed with teriyaki sauce on a skewer, steamed Japanese custard flavored with truffles and foie gras, huge fried oysters, toro cubes and avocado "ravioli", salmon toro tartare on salmon skin "crackers", kobe kalbi on a hot rock, crepes with green tea mousse, and a sencha-flavored creamy custard.

The crowning glory is the large ice Buddha in the middle of the main dining room that is replaced daily. The waiters mentioned that it is indeed worth the great expense because no one leaves without a memory of that spectacular ice sculpture.

My daughter and son-in-law enjoyed the total experience so much, they made reservations on the spot for two upcoming business dinners. I hope they can fit me in sometime in-between!

Megu, 62 Thomas Street, New York, New YOrk 10007 (212) 964-7777