In less than six months, Mr. A's, the once relic of a restaurant, has been transformed into a new millennium version of what it once was. It’s a place for the Armani-wearing, Gucci gloating, cell phone, pager and Palm Pilot-toting movers and shakers to be seen, heard and (well) fed. Where better for the bull-market millionaires to drink and dine than high atop the Financial Building looking down on the monetary institutions that tend their holdings?

Bertrand Hug, the handsome proprietor of Rancho Santa Fe's Mille Fleurs, took over the space late last year and with the help of interior designer David Robinson (George's, Pacifica, Roppongi), gutted and remodeled the entire restaurant, making it almost as glamorous as he is. (He looks a lot like Burt Convy.) Robinson left the bar, kitchen and restrooms in their original places. Except for the cast bronze statue of a woman holding a flame that is behind the bar and a few prints which were reframed and hung near the restrooms, not much will look familiar to those experiencing Bertrand at Mr. A's. Gone are the red, red, red, everywhere, the cocktail maidens sashaying around in flowing off-the-shoulder gowns, and the loaner navy blue blazer worn by so many of my escorts.

The transformation has created a truly simple, beautiful and elegant dining room, which serves as a wonderful backdrop to breathtaking city, park and water views. The designer wanted to bring a "big city, higher class, chic" atmosphere to the space, and accomplished just that with his choice of muted wall colors, understated fabrics and clean lines. Adding to the richness of the atmosphere is some outrageously hot and awesome contemporary art. The original works by Manny Farber (known for his painterly tilt-up still lifes) take center stage in the main dining areas, while pieces by lesser-known but respected artists like Ellen Salk are perfectly placed around the restaurant.

The man behind the menu is Todd Davies, who, since graduating from the Culinary Institute of America 13 years ago, has been working in some of the best kitchens under some of the best chefs in the country. He opened two restaurants for Jeremiah Tower before becoming executive chef/partner at Bradley Ogden's Lark Creek Inn.

Davies serves American dishes with brilliant French and Mediterranean riffs. The "Mustard Fried Malpeque Oysters" ($15) served on half shells and topped with armagnac mayonnaise are sublime. A crunchy panko crust on the outside, mellow and sweet on the inside, they are a must-do on the appetizer list.

I find myself falling into a dreamlike state just thinking about the "Seared Hudson Valley Foie Gras" ($22). Its rich, soft and salty flavors are paired with the sweet, acidic combination of an apple stuffed French toast generously drizzled with a boysenberry balsamic syrup.

The list of a dozen main courses reads like a kid's Christmas list, each item sounding better than the next making it cruelly impossible to choose just one. The "Lobster Fish and Chips" ($32), the "Miso Glazed Seabass" ($29) and the "Grilled Double Cut Pork Loin Chop" ($29) all tempted me. But it was the "Grilled Scottish Salmon Fillet" ($28) served with truffled risotto that got me. The salmon was unbelievably moist and beautifully perched on a nest of tender risotto accented with saffron and the essence of shellfish.

Another night I ordered the "Whole Roasted Lamb Rack" ($32). The lamb, perfectly cooked just a bit under medium rare as ordered, was accompanied by a potato gratin and fresh green peas. All dishes were perfectly executed on both visits to the restaurant.

The dessert list is petite and offers a unique selection of sorbets, a classic crème brulée and a chocolate praline cake. My recommendation, though, is one of the house-made soufflés (chocolate or berry), or the nightly selection of cheeses along with a fine after-dinner wine. The wine list is extensive and boasts some truly rare (and pricey) wines, but a good selection of by-the-glass choices also is available.

Bertrand at Mr. A's serves as a perfect platform for Hug, who once said if he wasn’t a restaurateur he'd have been a performer, to showcase his talents of bringing fine food, wine and service together. Like a Hollywood director who casts himself in a role, Hug performs nightly on Fifth Avenue.

I wonder what he plans for an encore.

— Terryl Gavre