Exquisitely prepared sushi and sashimi, a serene setting and leisurely kaiseki dinners created by Kuni Oshikawa are all draws to the signature restaurant at the Palace Hotel. On any given night, you'll find a smattering of wealthy Japanese businessmen who are used to the best and don't mind paying the price. The feeling of the interior, and the eight seats at the sushi bar, is quiet and upscale.
Cuisine: Japanese Specialities: Super-fresh sashimi; kaiseki menus. Seats: 89 Prices: $30-$60 (full dinners); $15-$25 a la carte Parking: Valet $15 with validation Vitals: 2 New Montgomery St. (in the Palace Hotel), San Francisco; (415) 546-5090. Lunch Tuesday-Friday, dinner Tuesday-Saturday. Full bar. Reservations and credit cards accepted.
