Paris:- Tuesday, 26. March 1997:- My husband and I have enjoyed the Restaurant Atlas Opéra several times in the last few months, both together and separately with friends. Quite curiously each time we noticed that the clientele took on a different 'demographic profile.'

The first evening we were there, the restaurant was sparse with diners, but we enjoyed our meal and wondered why it wasn't more popular. The second venture was lunch and by 13:00, it was brimming with dark-suited men - clearly from the nearby financial district - and only one other woman besides myself. I wouldn't have thought that strange except that when my husband lunched there not long after, he found the restaurant mostly filled by women. We could speculate - but, enough.

Now, you're probably wondering why a restaurant review would open with a description of its 'demographic profile.' The point is that it doesn't reflect at all on it's ability to serve a fine traditional French meal consistently well at such bargain prices. So, let me start over, by describing what we found in this unassuming, but good-value spot.

Madame Selma Lazali has always greeted us with a broad smile and seated us in any one of the old-fashioned bench-seat booths, not often seen these days. They feel so wonderfully intimate, like an old neighborhood cafe in your home town. The tables are freshly linened and set with a small vase of flowers.

It's obvious that comfort over decor and quality for price are the main concerns of the establishment. It was so comfortable, and the food so good, that my last lunch there with a friend lasted over three hours. We indulged in several glasses of wine and left lots of bread crumbs.

Now, down to brass tacks - there are three fixed-price menus to choose from - 79, 105 and 145 francs - each of which offers 3 courses - entrée, plat and dessert. The 79 franc menu naturally has the fewest choices in each category, but every day there is a different 'plat du jour' to discover so you don't get too bored with the choices. Wine is reasonably priced and the selection is adequate.

From the 79 franc menu, a typical meal might include an 'oeuf cocotte' or 'frisée lardons' for an entrée; for a plat the 'filet de Saint-Pierre sauce oseille' or 'faux filet sauce poivre;' and for dessert, a 'crème caramel' or 'île flottante.'

The mid-priced menu offers twice as many choices. To share with you just a few - there is 'terrine de lièvre a la confiture d'oignons,' 'escabêche de sardines,' 'magret de canard sauce aux pêches,' 'filet de sandre au beurre rouge' - finishing with 'fondant au chocolat' or 'brie de Meaux.'

For the big splurge, even more choices are offered and you may even find it impossible to choose from such delights as 'fricassée de cèpes a la Bordelaise,' 'salade de ris de veau au vinaigre de framboise,' 'cuisses de grenouilles sauce poulette,' 'ragout de coquilles Saint-Jacques,' and close off with 'crème brulée' or 'profiteroles au chocolat chaud,' just to name a few.

Maybe your mouth is watering like mine is now and yearning for a visit with Madame Lazali at her Restaurant Atlas Opéra, but I can assure you, you will be happy and satisfied after dining there and probably feeling like a brisk stroll to 'walk it off.' Just as likely you will be thinking of what you will choose to have next time you're there.

I suggest strolling toward the nearby Opéra Garnier to the west, or toward the Palais Royal gardens to the south. Anyway you turn, you will find Paris at your feet and is there anything better than that?

Restaurant Atlas Opéra
10. rue Saint-Augustin, Paris 2.
Tel.: 01 42 61 35 66. Closed Sundays.
Métro: Quatre Septembre or Bourse.

Note: Researched and written by David and Adrian Leeds, The Leeds Good Value Guide to Paris Restaurants is a compilation of 70 restaurants scattered among all 20 districts 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. There are a small number of restaurants slightly more expensive - up to 175 francs for three courses, wine and coffee - but have been included because we rated them as good value.

The guide can be purchased for 50 francs for an e-mailed version or 80 francs for a hard copy, by visiting the Web site. It includes a complete description of what you will find in the guide, a map of Paris indicating where all the restaurants are located, a restaurant 'pick of the month,' as well as a secure Web order form; with a money-back guarantee if you are not satisfied.

The Web site: Leeds Good Value Guide to Paris Restaurants