Paris:- Thursday, 21. November 1996:- A friend once told me that she had discovered an interesting pattern when seeking what we call 'good value restaurants' - that very good inexpensive restaurants can often be found just near the very chic and expensive restaurants. Her theory was that the employees of the very expensive restaurants were the ones dining at the very good but inexpensive restaurants not far away.

In this case, her theory could, in fact, prove to be correct. Just down the street from Le Grand Vefour, where Napoléon Bonaparte is said to have courted Josephine, on the petite rue de Beaujolais, at the north end of the Palais Royal, sits one of our most favorite good value restaurant finds in Paris - Le Palet.

The young proprietor, familiarly known as 'Vince,' may greet you at the door, standing just behind the bar. The curtains in the windows are lace in traditional style, the walls are made of stone and the resident 'chat' sleeps on top of an armoire. You may dine on this level but 'les caves,' just down the narrow stairs, lead to small rooms with tables, some with walls of stone and others are reconstructions of original 19th century railroad cars.

The servers are all young and amiable women - we assume Vince prefers it this way - most of whom speak some English and all of whom manage to run up or down the stairs to the kitchen - which is situated half-way up or half-way down the stairs, depending on how you view it - with great speed.

Of course, this is not the only thing that makes Le Palet a perfect member of The Leeds Good Value Guide to Paris Restaurants. The truth is that it's one of the best value meals you'll find in Paris. For both lunch and dinner, one can choose from either a 68 franc or 98 franc three-course menu. The 68 franc menu offers three or four choices, while the 98 franc menu offers eight or nine choices in each category.

Entrées and 'plats' are an interesting melange of traditional French dishes, such as Salade de Chèvre Pané a la Moutarde d'Estragon, Confit de Canard Maison aux Pommes Persillées or Coeur de Rumsteck a l'Armagnac with Frites - and creations with a bit of a twist such as Salade d'Escargots Tièdes aux Cèpes, Raie Gratinée au Camembert or Pavé d'Autruche -ostrich! - au Cognac.

Many of the plats are accompanied by potatoes of some preparation, and it is clearly evident that the chef is a genius with spuds - my favorites are the garlicky crispy ones they serve with the duck, but their fries are addicting - bet you can't eat just half the portion - and 'les Dauphinois' are creamy and delicious, too.

Desserts are a bit less imaginative, but not at all disappointing and there's no shortage of 'chantilly' or rich chocolate sauce on the Poire Belle Hellène or the Profiteroles and the Crème Brûlée is perfect.

Wines are quite reasonably priced, unlike some restaurants which try to make up the difference from their low food prices by boosting the wine additions. A pichet - 50 cl - of house wine is as little as 34 francs, but they also offer a small but varied selection of regional wines which range from 70 francs to 108 francs a bottle. Even coffee is a bargain at seven francs.

Another reason we find ourselves at Le Palet so often is because it's the perfect spot to take visitors: you can start from the Musée de Louvre/Palais Royal métro station, walk through the Jardin du Palais Royal and admire the beautiful shops and gardens on route to Le Palet, passing Le Grand Vefour along the way.

After dinner, when you're quite satisfied and need a little walk to encourage digestion, walk back towards the Louvre, stroll through the arcade, admiring the interior sculpture gardens of the Louvre on either side of the passage, then into the Louvre plaza where the pyramid stands.

If you are like me or most all who have been there, you will be dazzled by the beauty of the scene at the pyramid where one can see the Louvre, the Tour Eiffel, the Carousel du Louvre, the Place de la Concorde and the Arc de Triomphe all in one fell swoop. I've voted it number one most beautiful spot in Paris, particularly at night, when the fountains in the Louvre's plaza are still and the pools act as mirrors reflecting the subtle lighting of the pyramid and all which surrounds it.

That's when the reality hits you in the face - yes, you're really in Paris and this is definitely the most beautiful city in the world.

Le Palet
8. rue de Beaujolais, Paris 1
Tel.: 01 42 60 99 59
Métro Palais Royal, Bourse or Pyramides
Visa, Eurocard, MasterCard Accepted
Open from 12:00 to 14:00 and 19:00 to 23:00.
Closed Saturday noon and Sunday

About 'The Leeds Good Value
Guide to Paris Restaurants'

Researched and written by David and Adrian Leeds, the guide is a compilation of more than 60 restaurants, scattered among all 20 arrondissements of Paris, with inexpensive but good quality meals. The majority of the restaurants in the Leeds' guide offer fixed-priced menus of under 100 francs and in many, one can have a three course meal including wine and coffee for under 100 francs. In Paris this is good value indeed.

There are a small number of restaurants slightly more expensive - up to 175 francs for three courses, wine and coffee. These have been included because the Leeds rated them as good value for the money.

The guide can be purchased for 40 francs by visiting the guide's Web site - which includes a complete description of what you will find in the guide, a map of Paris indicating where all the restaurants are located and a restaurant 'pick of the month.' There is a secure order form and a money-back guarantee! Check it out. Buy the guide and save more than 40 francs after dining at one restaurant.

Adrian Leeds©1996